II 

117TH CONGRESS 

1ST SESSION S. 928 

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 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 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 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 PRIS14 ONERS.— 

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, described 

20 in clause (i), (ii), (iii), (iv), or (v) of section 

21 202(x)(1)(A) of the Social Security Act (42 

22 U.S.C. 402(x)(1)(A)). 

23 ‘‘(B) JOINT RETURN.—In the case of eligi24 ble individuals filing a joint return where 1 

25 spouse is described in subparagraph (A), subVerDate Sep 11 2014 04:39 Apr 14, 2021 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S928.IS S928

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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), (ii), (iii), 

9 (iv), or (v) of section 202(x)(1)(A) of the Social Se10 curity Act.’’. 

11 (b) CRIME VICTIMS FUND.— 

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

13 Crime Victims Fund, established under section 1402 

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

15 20101), out of any money in the Treasury not other16 wise obligated, an amount equal to the total reduc17 tion in outlays by reason of the amendment made by 

18 subsection (a). 

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

20 to the Crime Victims Fund under paragraph (1) 

21 shall be merged with and be available for the same 

22 purposes as amounts deposited in the Crime Victims 

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

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


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

2 subsection (a) shall take effect as if included in the enact3 ment of section 9601 of the American Rescue Plan Act 

4 of 2021 (Public Law 117–2). 

Æ 


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