1. Short title This Act may be cited as the Emergency Family Relief Act of 2020 . 2. Establishment of NCOV–19 emergency family relief (a) Establishment of NCOV–19 emergency family relief credit Subpart C of part IV of subchapter A of chapter 1 of subtitle A of such Code is amended by inserting the following new section: 36D. NCOV–19 emergency family relief (a) In general As soon as practicable and not later than two weeks after the date of the enactment of this section, the Secretary shall establish a program for making emergency family relief credit payments, including electronic payments, on a monthly basis, without respect to tax liability, for each citizen residing with a dependent qualifying child equal to the sum of— (1) with respect to a two-person household, $1,288 per full emergency family relief period and a pro rata amount for each partial emergency family relief period. (2) with respect to a three-person household, $1,446 per full emergency family relief period and a pro rata amount for each partial emergency family relief period. (3) with respect to a four-person household, $1,786 per full emergency family relief period and a pro rata amount for each partial emergency family relief period. (4) with respect to a household larger than a four-person household, an amount equaling $1,786, plus $420 per each additional household member beyond the fourth, per full emergency family relief period and a pro rata amount for each partial emergency family relief period (b) Pro rata amounts The pro rata amount for each partial emergency family relief period shall be calculated by multiplying the monthly amount for a full emergency family relief period that would be paid to the beneficiary based on household size for such a period by the percentage calculated by dividing the number of days of the partial emergency family relief period by the number of days of the month during which the majority of the emergency family relief period occurs, or, if the emergency family relief period is an even number of days, by the