with respect to a railroad retirement beneficiary, section 13 of the Railroad Retirement Act ( 45 U.S.C. 231l ) shall apply to such payment in the same manner as such section applies to a payment under such Act. (iii) In the case of a payment described in subparagraph (A) which is made with respect to a veterans beneficiary, sections 5502, 6106, and 6108 of title 38, United States Code, shall apply to such payment in the same manner as such sections apply to a payment under such title. . (b) Effective date The amendments made by this section shall take effect as if included in section 2201 of the CARES Act. 20106. Application to taxpayers with respect to whom advance payment has already been made In the case of any taxpayer with respect to whom refund or credit was made or allowed before the date of the enactment of this Act under subsection (f) of section 6428 of the Internal Revenue Code of 1986 (as added by the CARES Act), such subsection shall be applied separately with respect to the excess (if any) of— (1) the advance refund amount determined under section 6428(f)(2) of such Code after the application of the amendments made by this subtitle, over (2) the amount of such refund or credit so made or allowed. B Additional recovery rebates to individuals 20111. Additional recovery rebates to individuals (a) In general Subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by inserting after section 6428 the following new section: 6428A. Additional recovery rebates to individuals (a) In general In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by subtitle A for the first taxable year beginning in 2020 an amount equal to the additional rebate amount determined for such taxable year. (b) Additional rebate amount For purposes of this section, the term additional rebate amount means, with respect to any taxpayer for any taxable year, the sum of— (1) $1,200 ($2,400 in the case of a joint return), plus (2) $1,200 multiplied by the number of dependents