The American Rescue Plan Act of 2021, Pub. L. No. 117-2 (the “ARP”), was enacted on March 11, 2021. It provides relief for qualified individuals to address the impact of COVID-19, including additional recovery rebates and expanded child tax credits. This notice supplements the previous United States Trustee Program (“USTP”) notice provided under the Coronavirus Aid, Relief, and Economic Security Act of 2020, Pub. L. No. 116-136 (the “CARES Act”), and addresses additional questions that may arise under the ARP regarding the treatment of recovery rebates and tax credits in bankruptcy cases filed by individual debtors.

View the Notice to Chapter 7 and 13 Trustees re: American Rescue Place Act of 2021 here.