Union Calendar No. 28
119th CONGRESS 1st Session |
[Report No. 119–41]
To amend the Internal Revenue Code of 1986 to allow taxpayers to elect to receive certain replacement refunds electronically.
February 10, 2025
Ms. Malliotakis (for herself, Ms. Sewell, and Mr. Kustoff) introduced the following bill; which was referred to the Committee on Ways and Means
March 27, 2025
Additional sponsor: Mr. Issa
March 27, 2025
Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed
[Strike out all after the enacting clause and insert the part printed in italic]
[For text of introduced bill, see copy of bill as introduced on February 10, 2025]
To amend the Internal Revenue Code of 1986 to allow taxpayers to elect to receive certain replacement refunds electronically.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SEC. 2. Election to receive certain replacement refunds electronically.
(a) In general.—Section 6402 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
“(o) Election to receive certain replacement refunds by direct deposit.—Not later than the date which is 6 months after the date of the enactment of this subsection, the Secretary shall prescribe regulations to establish procedures to allow for taxpayers, which are otherwise eligible to receive an amount by paper check in replacement of a lost or stolen paper check which was previously sent by the Secretary as a refund of an overpayment of tax, to elect to receive such amount by direct deposit in lieu of receiving such replacement paper check.”.
Union Calendar No. 28 | |||||
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[Report No. 119–41] | |||||
A BILL | |||||
To amend the Internal Revenue Code of 1986 to allow taxpayers to elect to receive certain replacement refunds electronically. | |||||
March 27, 2025 | |||||
Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed |