A bill to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes.

Summary: Emergency Senior Citizens Relief Act of 2010 - Amends the Assistance for Unemployed Workers and Struggling Families Act, title II of the American Recovery and Reinvestment Tax Act of 2009, to extend: (1) through 2011 the $250 economic recovery payments to recipients of Social Security, Supplemental Security Income (SSI) (title XVI of the Social Security Act), railroad retirement benefits, and veterans disability compensation or pension benefits; and (2) through 2011 the special tax credit for certain government retirees.

Makes additional appropriations through FY2013 to cover such payments.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Emergency Senior Citizens Relief Act 
of 2010''.

SEC. 2. EXTENSION AND MODIFICATION OF CERTAIN ECONOMIC RECOVERY 
              PAYMENTS.

    (a) Extension and Modification of Payments.--Section 2201 of the 
American Recovery and Reinvestment Tax Act of 2009 is amended--
            (1) in subsection (a)(1)(A)--
                    (A) by inserting ``for each of calendar years 2009 
                and 2011'' after ``shall disburse'',
                    (B) by inserting ``(for purposes of payments made 
                for calendar year 2009), or the 3-month period ending 
                with December 2010 (for purposes of payments made for 
                calendar year 2011)'' after ``the date of the enactment 
                of this Act'', and
                    (C) by adding at the end the following new 
                sentence: ``In the case of an individual who is 
                eligible for a payment under the preceding sentence by 
                reason of entitlement to a benefit described in 
                subparagraph (B)(i), no such payment shall be made to 
                such individual for calendar year 2011 unless such 
                individual was paid a benefit described in such 
                subparagraph (B)(i) for any month in the 12-month 
                period ending with December 2010.'',
            (2) in subsection (a)(1)(B)(iii), by inserting ``(for 
        purposes of payments made under this paragraph for calendar 
        year 2009), or the 3-month period ending with December 2010 
        (for purposes of payments made under this paragraph for 
        calendar year 2011)'' before the period at the end,
            (3) in subsection (a)(2)--
                    (A) by inserting ``, or who are utilizing a foreign 
                or domestic Army Post Office, Fleet Post Office, or 
                Diplomatic Post Office address'' after ``Northern 
                Mariana Islands'', and
                    (B) by striking ``current address of record'' and 
                inserting ``address of record, as of the date of 
                certification under subsection (b) for a payment under 
                this section'',
            (4) in subsection (a)(3)--
                    (A) by inserting ``per calendar year (determined 
                with respect to the calendar year for which the payment 
                is made, and without regard to the date such payment is 
                actually paid to such individual)'' after ``only 1 
                payment under this section'', and
                    (B) by inserting ``FOR THE SAME YEAR'' after 
                ``PAYMENTS'' in the heading thereof,
            (5) in subsection (a)(4)--
                    (A) by inserting ``(or, in the case of subparagraph 
                (D), shall not be due)'' after ``made'' in the matter 
                preceding subparagraph (A),
                    (B) by striking subparagraph (A) and inserting the 
                following:
                    ``(A) in the case of an individual entitled to a 
                benefit specified in paragraph (1)(B)(i) or paragraph 
                (1)(B)(ii)(VIII) if --
                            ``(i) for the most recent month of such 
                        individual's entitlement in the applicable 3-
                        month period described in paragraph (1); or
                            ``(ii) for any month thereafter which is 
                        before the month after the month of the 
                        payment;
                such individual's benefit under such paragraph was not 
                payable by reason of subsection (x) or (y) of section 
                202 of the Social Security Act (42 U.S.C. 402) or 
                section 1129A of such Act (42 U.S.C. 1320a-8a);'',
                    (C) in subparagraph (B), by striking ``3 month 
                period'' and inserting ``applicable 3-month period'',
                    (D) by striking subparagraph (C) and inserting the 
                following:
                    ``(C) in the case of an individual entitled to a 
                benefit specified in paragraph (1)(C) if--
                            ``(i) for the most recent month of such 
                        individual's eligibility in the applicable 3-
                        month period described in paragraph (1); or
                            ``(ii) for any month thereafter which is 
                        before the month after the month of the 
                        payment;
                such individual's benefit under such paragraph was not 
                able by reason of subsection (e)(1)(A) or (e)(4) of 
                section 1611 (42 U.S.C. 1382) or section 1129A of such 
                Act (42 U.S.C. 1320a-8a); or''
                    (E) by striking subparagraph (D) and inserting the 
                following:
                    ``(D) in the case of any individual whose date of 
                death occurs--
                            ``(i) before the date of receipt of the 
                        payment; or
                            ``(ii) in the case of a direct deposit, 
                        before the date on which such payment is 
                        deposited into such individual's account.'',
                    (F) by adding at the end the following flush 
                sentence:
        ``In the case of any individual whose date of death occurs 
        before a payment is negotiated (in the case of a check) or 
        deposited (in the case of a direct deposit), such payment shall 
        not be due and shall not be reissued to the estate of such 
        individual or to any other person.'', and
                    (G) by adding at the end, as amended by 
                subparagraph (F), the following new sentence: 
                ``Subparagraphs (A)(ii) and (C)(ii) shall apply only in 
                the case of certifications under subsection (b) which 
                are, or but for this paragraph would be, made after the 
                date of the enactment of Emergency Senior Citizens 
                Relief Act of 2010, and shall apply to such 
                certifications without regard to the calendar year of 
                the payments to which such certifications apply.''.
            (6) in subsection (a)(5)--
                    (A) by inserting ``, in the case of payments for 
                calendar year 2009, and no later than April 30, 2011, 
                in the case of payments for calendar year 2011'' before 
                the period at the end of the first sentence of 
                subparagraph (A), and
                    (B) by striking subparagraph (B) and inserting the 
                following:
                    ``(B) Deadline.--No payment for calendar year 2009 
                shall be disbursed under this section after December 
                31, 2010, and no payment for calendar year 2011 shall 
                be disbursed under this section after December 31, 
                2012, regardless of any determinations of entitlement 
                to, or eligibility for, such payment made after 
                whichever of such dates is applicable to such 
                payment.'',
            (7) in subsection (b), by inserting ``(except that such 
        certification shall be affected by a determination that an 
        individual is an individual described in subparagraph (A), (B), 
        (C), or (D) of subsection (a)(4) during a period described in 
        such subparagraphs), and no individual shall be certified to 
        receive a payment under this section for a calendar year if 
        such individual has at any time been denied certification for 
        such a payment for such calendar year by reason of subparagraph 
        (A)(ii) or (C)(ii) of subsection (a)(4) (unless such individual 
        is subsequently determined not to have been an individual 
        described in either such subparagraph at the time of such 
        denial)'' before the period at the end of the last sentence,
            (8) in subsection (c), by striking paragraph (4) and 
        inserting the following:
            ``(4) Payments subject to offset and reclamation.--
        Notwithstanding paragraph (3), any payment made under this 
        section--
                    ``(A) shall, in the case of a payment by direct 
                deposit which is made after the date of the enactment 
                of the Emergency Senior Citizens Relief Act of 2010, be 
                subject to the reclamation provisions under subpart B 
                of part 210 of title 31, Code of Federal Regulations 
                (relating to reclamation of benefit payments); and
                    ``(B) shall not, for purposes of section 3716 of 
                title 31, United States Code, be considered a benefit 
                payment or cash benefit made under the applicable 
                program described in subparagraph (B) or (C) of 
                subsection (a)(1), and all amounts paid shall be 
                subject to offset under such section 3716 to collect 
                delinquent debts.'',
            (9) in subsection (e)--
                    (A) by striking ``2011'' and inserting ``2013'',
                    (B) by inserting ``section 2(b) of the Emergency 
                Senior Citizens Relief Act of 2010,'' after ``section 
                2202,'' in paragraph (1), and
                    (C) by adding at the following new paragraph:
            ``(5)(A) For the Secretary of the Treasury, an additional 
        $5,200,000 for purposes described in paragraph (1).
            ``(B) For the Commissioner of Social Security, an 
        additional $5,000,000 for the purposes described in paragraph 
        (2)(B).
            ``(C) For the Railroad Retirement Board, an additional 
        $600,000 for the purposes described in paragraph (3)(B).
            ``(D) For the Secretary of Veterans Affairs, an additional 
        $625,000 for the Information Systems Technology account''.
    (b) Extension of Special Credit for Certain Government Retirees.--
            (1) In general.--In the case of an eligible individual (as 
        defined in section 2202(b) of the American Recovery and 
        Reinvestment Tax Act of 2009, applied by substituting ``2011'' 
        for ``2009''), with respect to the first taxable year of such 
        individual beginning in 2011, section 2202 of the American 
        Recovery and Reinvestment Tax Act of 2009 shall be applied by 
        substituting ``2011'' for ``2009'' each place it appears.
            (2) Conforming amendment.--Subsection (c) of section 36A of 
        the Internal Revenue Code of 1986 is amended by inserting ``, 
        and any credit allowed to the taxpayer under section 2(b)(1) of 
        the Emergency Senior Citizens Relief Act of 2010'' after ``the 
        American Recovery and Reinvestment Tax Act of 2009''.
    (c) Effective Date.--
            (1) In general.--Except as otherwise provided in paragraph 
        (2), the amendments made by this section shall take effect on 
        the date of the enactment of this Act.
            (2) Application of rule relating to deceased individuals.--
        The amendment made by subsection (a)(5)(F) shall take effect as 
        if included in section 2201 of the American Recovery and 
        Reinvestment Tax Act of 2009.