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Senate Bill 798
117th Congress(2021-2022)
A bill to amend the Internal Revenue Code of 1986 to ensure that the 2021 Recovery Rebates are not provided to prisoners.
Introduced
Introduced
Introduced in Senate on Mar 17, 2021
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Introduced in Senate 
Mar 17, 2021
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Introduced in Senate(Mar 17, 2021)
Mar 17, 2021
Not Scanned for Linkage
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Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
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S. 798 (Introduced-in-Senate)


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.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Prohibiting 2021 Recovery Rebates from being provided to prisoners.

(a) In general.—Section 6428B of the Internal Revenue Code of 1986, as added by section 9601 of the American Rescue Plan Act of 2021, is amended—

(1) by redesignating subsections (h) and (i) as subsections (i) and (j), respectively,

(2) in subsection (j), as so redesignated, by striking “subsection (h)(1)” each place it appears and inserting “subsection (i)(1)”, and

(3) by inserting after subsection (g) the following:

“(h) Special rules with respect to prisoners.—

“(1) DISALLOWANCE OF CREDIT.—

“(A) IN GENERAL.—Subject to subparagraph (B), no credit shall be allowed under subsection (a) to an eligible individual who is, for each day during calendar year 2021, described in clause (i), (ii), (iii), (iv), or (v) of section 202(x)(1)(A) of the Social Security Act (42 U.S.C. 402(x)(1)(A)).

“(B) JOINT RETURN.—In the case of eligible individuals filing a joint return where 1 spouse is described in subparagraph (A), subsection (b)(1) shall be applied by substituting ‘$1,400’ for ‘$2,800’.

“(2) DENIAL OF ADVANCE REFUND OR CREDIT.—No refund or credit shall be made or allowed under subsection (g) with respect to any individual whom the Secretary has knowledge is, at the time of any determination made pursuant to paragraph (3) of such subsection, described in clause (i), (ii), (iii), (iv), or (v) of section 202(x)(1)(A) of the Social Security Act.”.

(b) Effective date.—The amendments made by this section shall take effect as if included in the enactment of section 9601 of the American Rescue Plan Act of 2021.