S. 928, 117th Congress — To Ensure That the 2021 Recovery Rebates
Summary
S. 928 is a bill introduced in the Senate on March 23, 2021, by Mr. Cruz and referred to the Committee on Finance. It is a bill to amend the Internal Revenue Code of 1986 to ensure that the 2021 recovery rebates as provided for in the American Rescue Plan Act are not provided to prison inmates and that such sums shall be redirected to the Department of Justice to be paid out in the form of restitution to compensate victims of crime. Section 1 adds special rules with respect to prisoners to section 6428B, including that in the case of a joint return where one spouse is described, '$1,400' is substituted for '$2,800'. It also transfers to the Crime Victims Fund an amount equal to the total reduction in outlays.
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“S. 928, 117th Congress — To Ensure That the 2021 Recovery Rebates.”
Original at www.govinfo.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/bills-bills-117s928is-bills-117s928is/
, SHA-256 3b8e7f740229861c2c11cdc40652f8ad06156a0be05a00b7836a239ed40efb23.Full text
II
117TH CONGRESS
1ST SESSION
S. 928
To amend the Internal Revenue Code of 1986 to ensure that the 2021
recovery rebates as provided for in the American Rescue Plan Act are
not provided to prison inmates and that such sums shall be redirected
to the Department of Justice to be paid out in the form of restitution
to compensate victims of crime.
IN THE SENATE OF THE UNITED STATES
MARCH 23, 2021
Mr. CRUZ 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 as provided for in the
American Rescue Plan Act are not provided to prison
inmates and that such sums shall be redirected to the
Department of Justice to be paid out in the form of
restitution to compensate victims of crime.
1 Be it enacted by the Senate and House of Representa-
2 tives of the United States of America in Congress assembled,
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1 SECTION 1. PROHIBITING 2021 RECOVERY REBATES FROM
2 BEING PROVIDED TO PRISONERS.
3 (a) IN GENERAL.—Section 6428B of the Internal
4 Revenue Code of 1986, as added by section 9601 of the
5 American Rescue Plan Act of 2021, is amended—
6 (1) by redesignating subsections (h) and (i) as
7 subsections (i) and (j), respectively;
8 (2) in subsection (j), as so redesignated, by
9 striking ‘‘subsection (h)(1)’’ each place it appears
10 and inserting ‘‘subsection (i)(1)’’; and
11 (3) by inserting after subsection (g) the fol-
12 lowing:
13 ‘‘(h) SPECIAL RULES WITH RESPECT TO PRIS-
14 ONERS.—
15 ‘‘(1) DISALLOWANCE OF CREDIT.—
16 ‘‘(A) IN GENERAL.—Subject to subpara-
17 graph (B), no credit shall be allowed under sub-
18 section (a) to an eligible individual who is, for
19 each day during calendar year 2021, described
20 in clause (i), (ii), (iii), (iv), or (v) of section
21 202(x)(1)(A) of the Social Security Act (42
22 U.S.C. 402(x)(1)(A)).
23 ‘‘(B) JOINT RETURN.—In the case of eligi-
24 ble individuals filing a joint return where 1
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25 spouse is described in subparagraph (A), sub-
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1 section (b)(1) shall be applied by substituting
2 ‘$1,400’ for ‘$2,800’.
3 ‘‘(2) DENIAL OF ADVANCE REFUND OR CRED-
4 IT.—No refund or credit shall be made or allowed
5 under subsection (g) with respect to any individual
6 whom the Secretary has knowledge is, at the time of
7 any determination made pursuant to paragraph (3)
8 of such subsection, described in clause (i), (ii), (iii),
9 (iv), or (v) of section 202(x)(1)(A) of the Social Se-
10 curity Act.’’.
11 (b) CRIME VICTIMS FUND.—
12 (1) IN GENERAL.—There are transferred to the
13 Crime Victims Fund, established under section 1402
14 of the Victims of Crime Act of 1984 (34 U.S.C.
15 20101), out of any money in the Treasury not other-
16 wise obligated, an amount equal to the total reduc-
17 tion in outlays by reason of the amendment made by
18 subsection (a).
19 (2) USE OF FUNDS.—Any amount transferred
20 to the Crime Victims Fund under paragraph (1)
21 shall be merged with and be available for the same
22 purposes as amounts deposited in the Crime Victims
23 Fund under section 1402(b) of the Victims of Crime
24 Act of 1984 (34 U.S.C. 20101(b)).
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1 (c) EFFECTIVE DATE.—The amendments made by
2 subsection (a) shall take effect as if included in the enact-
3 ment of section 9601 of the American Rescue Plan Act
4 of 2021 (Public Law 117–2).
Æ
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