if included in the enactment of section 273 of such Act. (b) Additional 2020 recovery rebates (1) In general Section 6428A(a)(2) of the Internal Revenue Code of 1986, as added by the COVID-related Tax Relief Act of 2020, is amended by striking qualifying children (within the meaning of section 24(c)) and inserting dependents (as defined in section 152) . (2) Authority to make advance refunds without regard to modified definition of dependent Section 6428A(f) of such Code is amended by adding at the end the following new paragraph: (7) Authority to make advance refunds without regard to modified definition of dependent To the extent the Secretary determines appropriate to make or allow the maximum number of advance refunds by the deadline described in paragraph (3)(A)(ii), the Secretary may determine the advance refund amounts under this subsection without regard to the amendments made by paragraphs (1) and (3) of section 3(b) of the CASH Act of 2020. . (3) Conforming amendments (A) Section 6428A(f)(2)(B) of such Code is amended by striking qualifying child and inserting dependent . (B) Section 6428A(g) of such Code is amended by striking qualifying child each place it appears and inserting dependent . (C) Section 6428A(g)(4)(B) of such Code is amended by striking such child and inserting such dependent . (4) Effective date The amendments made by this subsection are contingent upon the enactment of the COVID-related Tax Relief Act of 2020 and shall apply (if at all) as if included in the enactment of section 272 of such Act. 4. Budgetary effects (a) Statutory PAYGO Scorecards The budgetary effects of this Act shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010. (b) Senate PAYGO Scorecards The budgetary effects of this Act shall not be entered on any PAYGO scorecard maintained for purposes of section 4106 of H. Con. Res. 71 (115th Congress).