S. 929 (117th Congress) — 2021 recovery rebates not provided to prison inmates convicted of murder
Summary
Senate bill S. 929 of the 117th Congress, 1st Session, was introduced March 23, 2021, to amend the Internal Revenue Code of 1986 to ensure that the 2021 recovery rebates under the American Rescue Plan Act are not provided to prison inmates convicted of murder. The bill would redirect those sums to the Department of Justice to be paid out as restitution to compensate victims of crime. Cruz introduced it, and it was referred to the Committee on Finance. It amends section 6428B of the Internal Revenue Code of 1986, adds special rules for certain prisoners, and provides that for a joint return where 1 spouse is described, ‘‘$1,400’’ is substituted for ‘‘$2,800’’. Transferred funds go to the Crime Victims Fund.
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“S. 929 (117th Congress) — 2021 recovery rebates not provided to prison inmates convicted of murder.”
Original at www.govinfo.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/bills-bills-117s929is-bills-117s929is/
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II
117TH CONGRESS
1ST SESSION
S. 929
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 convicted of murder 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 convicted of murder 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 CERTAIN 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 CERTAIN
14 PRISONERS.—
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—
20 ‘‘(i) confined in a jail, prison, or other
21 penal institution or correctional facility
22 pursuant to the conviction of the individual
23 for a murder offense under Federal or
24 State law; or
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1 ‘‘(ii) is confined by court order in an
2 institution at public expense in connection
3 with—
4 ‘‘(I) a verdict or finding that the
5 individual is guilty but insane, with
6 respect to a murder offense under
7 Federal or State law;
8 ‘‘(II) a verdict or finding that the
9 individual is not guilty of such an of-
10 fense by reason of insanity;
11 ‘‘(III) a finding that such indi-
12 vidual is incompetent to stand trial
13 under an allegation of such an of-
14 fense; or
15 ‘‘(IV) a similar verdict or finding
16 with respect to such an offense based
17 on similar factors (such as a mental
18 disease, a mental defect, or mental in-
19 competence).
20 ‘‘(B) JOINT RETURN.—In the case of eligi-
21 ble individuals filing a joint return where 1
22 spouse is described in subparagraph (A), sub-
23 section (b)(1) shall be applied by substituting
24 ‘$1,400’ for ‘$2,800’.
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1 ‘‘(2) DENIAL OF ADVANCE REFUND OR CRED-
2 IT.—No refund or credit shall be made or allowed
3 under subsection (g) with respect to any individual
4 whom the Secretary has knowledge is, at the time of
5 any determination made pursuant to paragraph (3)
6 of such subsection, described in clause (i) or (ii) of
7 paragraph (1)(A) of this subsection.’’.
8 (b) CRIME VICTIMS FUND.—
9 (1) IN GENERAL.—There are transferred to the
10 Crime Victims Fund, established under section 1402
11 of the Victims of Crime Act of 1984 (34 U.S.C.
12 20101), out of any money in the Treasury not other-
13 wise obligated, an amount equal to the total reduc-
14 tion in outlays by reason of the amendment made by
15 subsection (a).
16 (2) USE OF FUNDS.—Any amount transferred
17 to the Crime Victims Fund under paragraph (1)
18 shall be merged with and be available for the same
19 purposes as amounts deposited in the Crime Victims
20 Fund under section 1402(b) of the Victims of Crime
21 Act of 1984 (34 U.S.C. 20101(b)).
22 (c) EFFECTIVE DATE.—The amendments made by
23 subsection (a) shall take effect as if included in the enact-
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1 ment of section 9601 of the American Rescue Plan Act
2 of 2021 (Public Law 117–2).
Æ
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