Bill Sponsor
Senate Bill 2449
119th Congress(2025-2026)
Recovery of Stolen Checks Act
Introduced
Introduced
Introduced in Senate on Jul 24, 2025
Overview
Text
Introduced in Senate 
Jul 24, 2025
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Introduced in Senate(Jul 24, 2025)
Jul 24, 2025
Not Scanned for Linkage
About Linkage
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.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
S. 2449 (Introduced-in-Senate)


119th CONGRESS
1st Session
S. 2449


To amend the Internal Revenue Code of 1986 to allow taxpayers to elect to receive certain replacement refunds electronically.


IN THE SENATE OF THE UNITED STATES

July 24, 2025

Mrs. Blackburn (for herself, Mr. Warner, Mr. Justice, Mr. Ricketts, Mr. Husted, Ms. Hassan, Mr. Wyden, Mr. Warnock, Mr. Scott of Florida, and Ms. Cortez Masto) 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 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,

SECTION 1. Short title.

This Act may be cited as the “Recovery of Stolen Checks Act”.

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.”.

(b) Effective date.—The amendment made by this section shall take effect on the date of the enactment of this Act.