1. Short title This Act may be cited as the Coronavirus Economic Stimulus Act . 2. Refund of 2018 income taxes (a) In general Subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by inserting after section 6427 the following new section: 6428. Refund of 2018 income taxes (a) In general Each eligible individual shall be treated as having made a payment against the tax imposed by chapter 1 for the first taxable year beginning in 2018 in an amount equal to the applicable amount. (b) Eligible individual For purposes of this section— (1) In general The term eligible individual means any individual other than an individual described in subparagraph (B) whose adjusted gross income for the taxable year exceeds $100,000 ($200,000 in the case of a joint return). (2) Individual described Individuals described in this subparagraph is— (A) any nonresident alien individual, (B) any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, and (C) an estate or trust. (3) Joint returns In the case of a joint return under section 6013, both spouses shall be treated as one individual. (c) Applicable amount For purposes of this section— (1) In general The applicable amount is an amount equal to the sum of— (A) $1,000 ($2,000 in the case of a joint return), plus (B) $500 for each dependent of the individual for the taxable year. (2) Identification Number Requirement (A) In general In any case in which an individual does not provide a valid identification number for such individual (and in the case of a joint return, for the spouse of such individual), the applicable amount shall be zero. (B) Dependents In any case in which the individual does not provide a valid identification number for a dependent of such individual, such dependent shall not be taken into account in determining the applicable amount under paragraph (1). (C) Valid identification number For purposes of this