S. 798, 117th Congress — To Ensure That the 2021 Recovery Rebates Are Not Provided to Prisoners
Summary
Senate bill 798, 117th Congress, 1st Session, introduced March 17 (legislative day, March 16), 2021 by Scott of Florida and referred to the Committee on Finance. The bill is described as one to amend the Internal Revenue Code of 1986 to ensure that the 2021 Recovery Rebates are not provided to prisoners. It would amend section 6428B of the Internal Revenue Code of 1986, as added by section 9601 of the American Rescue Plan Act of 2021, to disallow the credit for an eligible individual described in section 202(x)(1)(A) of the Social Security Act for each day during calendar year 2021.
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Cite this document
“S. 798, 117th Congress — To Ensure That the 2021 Recovery Rebates Are Not Provided to Prisoners.”
Original at www.govinfo.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/bills-bills-117s798is-bills-117s798is/
, SHA-256 9c3ba75480641641559a09775e3cf3ecc3ae6611751eeb7f249fb4c8b267eb26.Full text
II
117TH CONGRESS
1ST SESSION
S. 798
To amend the Internal Revenue Code of 1986 to ensure that the 2021
Recovery Rebates are not provided to prisoners.
IN THE SENATE OF THE UNITED STATES
MARCH 17 (legislative day, MARCH 16), 2021
Mr. SCOTT of Florida introduced the following bill; which was read twice and
referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to ensure
that the 2021 Recovery Rebates are not provided to
prisoners.
1 Be it enacted by the Senate and House of Representa-
2 tives of the United States of America in Congress assembled,
3 SECTION 1. PROHIBITING 2021 RECOVERY REBATES FROM
4 BEING PROVIDED TO PRISONERS.
5 (a) IN GENERAL.—Section 6428B of the Internal
6 Revenue Code of 1986, as added by section 9601 of the
7 American Rescue Plan Act of 2021, is amended—
8 (1) by redesignating subsections (h) and (i) as
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9 subsections (i) and (j), respectively,
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2
1 (2) in subsection (j), as so redesignated, by
2 striking ‘‘subsection (h)(1)’’ each place it appears
3 and inserting ‘‘subsection (i)(1)’’, and
4 (3) by inserting after subsection (g) the fol-
5 lowing:
6 ‘‘(h) SPECIAL RULES WITH RESPECT TO PRIS-
7 ONERS.—
8 ‘‘(1) DISALLOWANCE OF CREDIT.—
9 ‘‘(A) IN GENERAL.—Subject to subpara-
10 graph (B), no credit shall be allowed under sub-
11 section (a) to an eligible individual who is, for
12 each day during calendar year 2021, described
13 in clause (i), (ii), (iii), (iv), or (v) of section
14 202(x)(1)(A) of the Social Security Act (42
15 U.S.C. 402(x)(1)(A)).
16 ‘‘(B) JOINT RETURN.—In the case of eligi-
17 ble individuals filing a joint return where 1
18 spouse is described in subparagraph (A), sub-
19 section (b)(1) shall be applied by substituting
20 ‘$1,400’ for ‘$2,800’.
21 ‘‘(2) DENIAL OF ADVANCE REFUND OR CRED-
22 IT.—No refund or credit shall be made or allowed
23 under subsection (g) with respect to any individual
24 whom the Secretary has knowledge is, at the time of
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25 any determination made pursuant to paragraph (3)
•S 798 IS
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3
1 of such subsection, described in clause (i), (ii), (iii),
2 (iv), or (v) of section 202(x)(1)(A) of the Social Se-
3 curity Act.’’.
4 (b) EFFECTIVE DATE.—The amendments made by
5 this section shall take effect as if included in the enact-
6 ment of section 9601 of the American Rescue Plan Act
7 of 2021.
Æ
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