By The Honorable William Houston Brown (Retired)
This legislation includes several bankruptcy-related provisions, in addition to government funding and other COVID relief. Consumer bankruptcy issues are addressed in Title X of the Act, section 1001, which amends Bankruptcy Code § 541(b)’s exclusions from property of the estate, adding subsection 11 for certain coronavirus relief, defined as “recovery rebates made under section 6428 of the Internal Revenue Code.” This provision has a one-year sunset from enactment.
Section 1001 also amends Bankruptcy Code § 1328 to add subsection (i)(1), giving bankruptcy courts discretion to grant discharge under . . .
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