II 

117TH CONGRESS 

1ST SESSION S. 931 

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 child sex abuse 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 child sex abuse 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 Representa2 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 fol12 lowing: 

13 ‘‘(h) SPECIAL RULES WITH RESPECT TO CERTAIN

14 PRISONERS.— 

15 ‘‘(1) DISALLOWANCE OF CREDIT.— 

16 ‘‘(A) IN GENERAL.—Subject to subpara17 graph (B), no credit shall be allowed under sub18 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 sex offense involving a minor (other 

24 than an offense involving child pornog25 raphy) under Federal or 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 sex offense involving a 

7 minor (other than an offense involving 

8 child pornography) under Federal or 

9 State law; 

10 ‘‘(II) a verdict or finding that the 

11 individual is not guilty of such an of12 fense by reason of insanity; 

13 ‘‘(III) a finding that such indi14 vidual is incompetent to stand trial 

15 under an allegation of such an of16 fense; or 

17 ‘‘(IV) a similar verdict or finding 

18 with respect to such an offense based 

19 on similar factors (such as a mental 

20 disease, a mental defect, or mental in21 competence). 

22 ‘‘(B) JOINT RETURN.—In the case of eligi23 ble individuals filing a joint return where 1 

24 spouse is described in subparagraph (A), subVerDate Sep 11 2014 04:40 Apr 14, 2021 Jkt 019200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S931.IS S931

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1 section (b)(1) shall be applied by substituting 

2 ‘$1,400’ for ‘$2,800’. 

3 ‘‘(2) DENIAL OF ADVANCE REFUND OR CRED4 IT.—No refund or credit shall be made or allowed 

5 under subsection (g) with respect to any individual 

6 whom the Secretary has knowledge is, at the time of 

7 any determination made pursuant to paragraph (3) 

8 of such subsection, described in clause (i) or (ii) of 

9 paragraph (1)(A) of this subsection.’’. 

10 (b) CRIME VICTIMS FUND.— 

11 (1) IN GENERAL.—There are transferred to the 

12 Crime Victims Fund, established under section 1402 

13 of the Victims of Crime Act of 1984 (34 U.S.C. 

14 20101), out of any money in the Treasury not other15 wise obligated, an amount equal to the total reduc16 tion in outlays by reason of the amendment made by 

17 subsection (a). 

18 (2) USE OF FUNDS.—Any amount transferred 

19 to the Crime Victims Fund under paragraph (1) 

20 shall be merged with and be available for the same 

21 purposes as amounts deposited in the Crime Victims 

22 Fund under section 1402(b) of the Victims of Crime 

23 Act of 1984 (34 U.S.C. 20101(b)). 

24 (c) EFFECTIVE DATE.—The amendments made by 

25 subsection (a) shall take effect as if included in the enactVerDate Sep 11 2014 04:40 Apr 14, 2021 Jkt 019200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\S931.IS S931

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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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