Yes. Under the current version of the bill, Congress has directed the IRS to use 2019 income if you have not filed a 2020 income tax return (or if it has not been accepted, which is considered not filed).
If, at the time of any determination made pursuant to paragraph (3), the individual referred to in paragraph (1) has filed a return of tax for the individual’s first taxable year beginning in 2020, paragraph (1) shall be applied with respect to such individual by substituting ‘2020’ for ‘2019’.
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