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[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2590 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 2590

  To ensure that seniors, veterans, and people with disabilities who 
receive Social Security and certain other Federal benefits, as well as 
Federal, State, and local government retirees, receive a one-time $250 
    payment due to there being no cost-of-living adjustment in 2011.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                             July 19, 2011

   Mr. Crowley (for himself, Ms. Brown of Florida, Mr. Conyers, Mr. 
 DeFazio, Mr. Farr, Mr. Higgins, Mr. Jackson of Illinois, Mr. Lewis of 
 Georgia, Mr. Lipinski, Mr. Rahall, Mr. Reyes, Ms. Sewell, Mr. Towns, 
  Mr. Wu, Mr. Deutch, Mr. Thompson of Mississippi, Mr. Pascrell, Mr. 
  McGovern, and Mr. Filner) introduced the following bill; which was 
  referred to the Committee on Ways and Means, and in addition to the 
Committees on Transportation and Infrastructure and Veterans' Affairs, 
for a period to be subsequently determined by the Speaker, in each case 
for consideration of such provisions as fall within the jurisdiction of 
                        the committee concerned

_______________________________________________________________________

                                 A BILL

 
  To ensure that seniors, veterans, and people with disabilities who 
receive Social Security and certain other Federal benefits, as well as 
Federal, State, and local government retirees, receive a one-time $250 
    payment due to there being no cost-of-living adjustment in 2011.

    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 ``Seniors Protection Act of 2011''.

SEC. 2. PAYMENT IN LIEU OF A COST-OF-LIVING ADJUSTMENT TO RECIPIENTS OF 
              SOCIAL SECURITY, SUPPLEMENTAL SECURITY INCOME, RAILROAD 
              RETIREMENT BENEFITS, AND VETERANS DISABILITY COMPENSATION 
              OR PENSION BENEFITS.

    (a) Authority To Make Payments.--
            (1) Eligibility.--
                    (A) In general.--Subject to paragraph (5)(B), the 
                Secretary of the Treasury shall disburse a $250 payment 
                to each individual who, for any month during the 3-
                month period ending with the month which ends prior to 
                the month that includes the date of the enactment of 
                this Act, is entitled to a benefit payment described in 
                clause (i), (ii), or (iii) of subparagraph (B) or is 
                eligible for a SSI cash benefit described in 
                subparagraph (C). In the case of an individual who is 
                eligible for a payment under this subparagraph by 
                reason of entitlement to a benefit described in 
                subparagraph (B)(i), no such payment shall be made to 
                such individual unless such individual was paid a 
                benefit described in such subparagraph (B)(i) for any 
                month in the 12-month period ending with the month 
                which ends prior to the month that includes the date of 
                the enactment of this Act.
                    (B) Benefit payment described.--For purposes of 
                subparagraph (A):
                            (i) Title ii benefit.--A benefit payment 
                        described in this clause is a monthly insurance 
                        benefit payable (without regard to sections 
                        202(j)(1) and 223(b) of the Social Security Act 
                        (42 U.S.C. 402(j)(1), 423(b))) under--
                                    (I) section 202(a) of such Act (42 
                                U.S.C. 402(a));
                                    (II) section 202(b) of such Act (42 
                                U.S.C. 402(b));
                                    (III) section 202(c) of such Act 
                                (42 U.S.C. 402(c));
                                    (IV) section 202(d)(1)(B)(ii) of 
                                such Act (42 U.S.C. 402(d)(1)(B)(ii));
                                    (V) section 202(e) of such Act (42 
                                U.S.C. 402(e));
                                    (VI) section 202(f) of such Act (42 
                                U.S.C. 402(f));
                                    (VII) section 202(g) of such Act 
                                (42 U.S.C. 402(g));
                                    (VIII) section 202(h) of such Act 
                                (42 U.S.C. 402(h));
                                    (IX) section 223(a) of such Act (42 
                                U.S.C. 423(a));
                                    (X) section 227 of such Act (42 
                                U.S.C. 427); or
                                    (XI) section 228 of such Act (42 
                                U.S.C. 428).
                            (ii) Railroad retirement benefit.--A 
                        benefit payment described in this clause is a 
                        monthly annuity or pension payment payable 
                        (without regard to section 5(a)(ii) of the 
                        Railroad Retirement Act of 1974 (45 U.S.C. 
                        231d(a)(ii))) under--
                                    (I) section 2(a)(1) of such Act (45 
                                U.S.C. 231a(a)(1));
                                    (II) section 2(c) of such Act (45 
                                U.S.C. 231a(c));
                                    (III) section 2(d)(1)(i) of such 
                                Act (45 U.S.C. 231a(d)(1)(i));
                                    (IV) section 2(d)(1)(ii) of such 
                                Act (45 U.S.C. 231a(d)(1)(ii));
                                    (V) section 2(d)(1)(iii)(C) of such 
                                Act to an adult disabled child (45 
                                U.S.C. 231a(d)(1)(iii)(C));
                                    (VI) section 2(d)(1)(iv) of such 
                                Act (45 U.S.C. 231a(d)(1)(iv));
                                    (VII) section 2(d)(1)(v) of such 
                                Act (45 U.S.C. 231a(d)(1)(v)); or
                                    (VIII) section 7(b)(2) of such Act 
                                (45 U.S.C. 231f(b)(2)) with respect to 
                                any of the benefit payments described 
                                in clause (i) of this subparagraph.
                            (iii) Veterans benefit.--A benefit payment 
                        described in this clause is a compensation or 
                        pension payment payable under--
                                    (I) section 1110, 1117, 1121, 1131, 
                                1141, or 1151 of title 38, United 
                                States Code;
                                    (II) section 1310, 1312, 1313, 
                                1315, 1316, or 1318 of title 38, United 
                                States Code;
                                    (III) section 1513, 1521, 1533, 
                                1536, 1537, 1541, 1542, or 1562 of 
                                title 38, United States Code; or
                                    (IV) section 1805, 1815, or 1821 of 
                                title 38, United States Code,
                        to a veteran, surviving spouse, child, or 
                        parent as described in paragraph (2), (3), 
                        (4)(A)(ii), or (5) of section 101, title 38, 
                        United States Code, who received that benefit 
                        during any month within the 3-month period 
                        ending with the month which ends prior to the 
                        month that includes the date of the enactment 
                        of this Act.
                    (C) SSI cash benefit described.--A SSI cash benefit 
                described in this subparagraph is a cash benefit 
                payable under section 1611 (other than under subsection 
                (e)(1)(B) of such section) or 1619(a) of the Social 
                Security Act (42 U.S.C. 1382, 1382h).
            (2) Requirement.--A payment shall be made under paragraph 
        (1) only to individuals who reside in 1 of the 50 States, the 
        District of Columbia, Puerto Rico, Guam, the United States 
        Virgin Islands, American Samoa, or the Northern Mariana 
        Islands, or who are utilizing a foreign or domestic Army Post 
        Office, Fleet Post Office, or Diplomatic Post Office address. 
        For purposes of the preceding sentence, the determination of 
        the individual's residence shall be based on the address of 
        record, as of the date of certification under subsection (b) 
        for a payment under this section.
            (3) No double payments.--An individual shall be paid only 1 
        payment under this section, regardless of whether the 
        individual is entitled to, or eligible for, more than 1 benefit 
        or cash payment described in paragraph (1).
            (4) Limitation.--A payment under this section shall not be 
        made (or, in the case of subparagraph (D), shall not be due)--
                    (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 3-month period 
                        described in paragraph (1), or
                            (ii) for the month (as determined by the 
                        Commissioner of Social Security) in which such 
                        individual would, but for this paragraph, have 
                        been certified under subsection (b) to receive 
                        a payment under this section,
                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);
                    (B) in the case of an individual entitled to a 
                benefit specified in paragraph (1)(B)(iii) if, for the 
                most recent month of such individual's entitlement in 
                the 3-month period described in paragraph (1), such 
                individual's benefit under such paragraph was not 
                payable, or was reduced, by reason of section 1505, 
                5313, or 5313B of title 38, United States Code;
                    (C) in the case of an individual entitled to a 
                benefit specified in paragraph (1)(C) if--
                            (i) for such most recent month of such 
                        individual's eligibility in the 3-month period 
                        described in paragraph (1), or
                            (ii) for the month (as determined by the 
                        Commissioner of Social Security) in which such 
                        individual would, but for this paragraph, have 
                        been certified under subsection (b) to receive 
                        a payment under this section,
                such individual's benefit under such paragraph was not 
                payable 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
                    (D) in the case of any individual whose date of 
                death occurs--
                            (i) before the date of negotiation of a 
                        check payment to an individual certified under 
                        subsection (b) to receive a payment under this 
                        section; or
                            (ii) in the case of a direct deposit, 
                        before the date on which such payment is 
                        deposited into such individual's account.
        In the case of any individual whose date of death occurs before 
        a payment under this section 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. In no case 
        shall payment be made to, or on behalf of, an individual who is 
        not alive at the time of issuance or reissuance.
            (5) Timing and manner of payments.--
                    (A) In general.--The Secretary of the Treasury 
                shall commence disbursing payments under this section 
                at the earliest practicable date in 2011. The Secretary 
                of the Treasury may disburse any payment electronically 
                to an individual in such manner as if such payment was 
                a benefit payment or cash benefit to such individual 
                under the applicable program described in subparagraph 
                (B) or (C) of paragraph (1).
                    (B) Deadline.--No payments shall be disbursed under 
                this section after December 31, 2011, regardless of any 
                determinations of entitlement to, or eligibility for, 
                such payments made after such date.
    (b) Identification of Recipients.--The Commissioner of Social 
Security, the Railroad Retirement Board, and the Secretary of Veterans 
Affairs shall certify the individuals entitled to receive payments 
under this section and provide the Secretary of the Treasury with the 
information needed to disburse such payments. A certification of an 
individual shall be unaffected by any subsequent determination or 
redetermination of the individual's entitlement to, or eligibility for, 
a benefit specified in subparagraph (B) or (C) of subsection (a)(1) 
(except that such certification shall be affected by a determination 
that an individual is an individual described in subparagraph (D) of 
subsection (a)(4) during a period described in such subparagraph), and 
no individual shall be certified to receive a payment under this 
section if such individual has at any time been denied certification 
for such a payment 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).
    (c) Treatment of Payments.--
            (1) Payment to be disregarded for purposes of all federal 
        and federally assisted programs.--A payment under subsection 
        (a) shall not be regarded as income and shall not be regarded 
        as a resource for the month of receipt and the following 9 
        months, for purposes of determining the eligibility of the 
        recipient (or the recipient's spouse or family) for benefits or 
        assistance, or the amount or extent of benefits or assistance, 
        under any Federal program or under any State or local program 
        financed in whole or in part with Federal funds.
            (2) Payment not considered income for purposes of 
        taxation.--A payment under subsection (a) shall not be 
        considered as gross income for purposes of the Internal Revenue 
        Code of 1986.
            (3) Payments protected from assignment.--The provisions of 
        sections 207 and 1631(d)(1) of the Social Security Act (42 
        U.S.C. 407, 1383(d)(1)), section 14(a) of the Railroad 
        Retirement Act of 1974 (45 U.S.C. 231m(a)), and section 5301 of 
        title 38, United States Code, shall apply to any payment made 
        under subsection (a) as if such payment was a benefit payment 
        or cash benefit to such individual under the applicable program 
        described in subparagraph (B) or (C) of subsection (a)(1).
            (4) Payments subject to offset and reclamation.--
        Notwithstanding paragraph (3)--
                    (A) any payment made under this section shall, in 
                the case of a payment of a direct deposit, 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) any payment made under this section 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 to collect 
                delinquent debts.
    (d) Payment to Representative Payees and Fiduciaries.--
            (1) In general.--In any case in which an individual who is 
        entitled to a payment under subsection (a) and whose benefit 
        payment or cash benefit described in paragraph (1) of that 
        subsection is paid to a representative payee or fiduciary, the 
        payment under subsection (a) shall be made to the individual's 
        representative payee or fiduciary and the entire payment shall 
        be used only for the benefit of the individual who is entitled 
        to the payment.
            (2) Applicability.--
                    (A) Payment on the basis of a title ii or ssi 
                benefit.--Section 1129(a)(3) of the Social Security Act 
                (42 U.S.C. 1320a-8(a)(3)) shall apply to any payment 
                made on the basis of an entitlement to a benefit 
                specified in paragraph (1)(B)(i) or (1)(C) of 
                subsection (a) in the same manner as such section 
                applies to a payment under title II or XVI of such Act.
                    (B) Payment on the basis of a railroad retirement 
                benefit.--Section 13 of the Railroad Retirement Act (45 
                U.S.C. 231l) shall apply to any payment made on the 
                basis of an entitlement to a benefit specified in 
                paragraph (1)(B)(ii) of subsection (a) in the same 
                manner as such section applies to a payment under such 
                Act.
                    (C) Payment on the basis of a veterans benefit.--
                Sections 5502, 6106, and 6108 of title 38, United 
                States Code, shall apply to any payment made on the 
                basis of an entitlement to a benefit specified in 
                paragraph (1)(B)(iii) of subsection (a) in the same 
                manner as those sections apply to a payment under that 
                title.

SEC. 3. SPECIAL CREDIT FOR CERTAIN GOVERNMENT RETIREES.

    (a) In General.--In the case of an eligible individual, there shall 
be allowed as a credit against the tax imposed by subtitle A of the 
Internal Revenue Code of 1986 for the first taxable year beginning in 
2011 an amount equal $250 ($500 in the case of a joint return where 
both spouses are eligible individuals).
    (b) Eligible Individual.--For purposes of this section--
            (1) In general.--The term ``eligible individual'' means any 
        individual--
                    (A) who receives during the first taxable year 
                beginning in 2011 any amount as a pension or annuity 
                for service performed in the employ of the United 
                States or any State, the District of Columbia, Puerto 
                Rico, Guam, the United States Virgin Islands, American 
                Samoa, and the Northern Mariana Islands, or any 
                instrumentality thereof, which is not considered 
                employment for purposes of chapter 21 of the Internal 
                Revenue Code of 1986, and
                    (B) who does not receive a payment under section 2 
                during such taxable year.
            (2) Identification number requirement.--Such term shall not 
        include any individual who does not include on the return of 
        tax for the taxable year--
                    (A) such individual's social security account 
                number, and
                    (B) in the case of a joint return, the social 
                security account number of one of the taxpayers on such 
                return.
        For purposes of the preceding sentence, the social security 
        account number shall not include a TIN (as defined in section 
        7701(a)(41) of the Internal Revenue Code of 1986) issued by the 
        Internal Revenue Service. Any omission of a correct social 
        security account number required under this subparagraph shall 
        be treated as a mathematical or clerical error for purposes of 
        applying section 6213(g)(2) of such Code to such omission.
    (c) Treatment of Credit.--
            (1) Refundable credit.--The credit allowed by subsection 
        (a) shall be treated as allowed by subpart C of part IV of 
        subchapter A of chapter 1 of the Internal Revenue Code of 1986.
            (2) Deficiency rules.--For purposes of section 6211 of the 
        Internal Revenue Code of 1986, the credit allowable by 
        subsection (a) shall be treated in the same manner as a credit 
        specified in section 6211(b)(4)(A) of such Code is treated.
    (d) Refunds Disregarded in the Administration of Federal Programs 
and Federally Assisted Programs.--Any credit or refund allowed or made 
to any individual by reason of this section shall not be taken into 
account as income and shall not be taken into account as resources for 
the month of receipt and the following 2 months, for purposes of 
determining the eligibility of such individual or any other individual 
for benefits or assistance, or the amount or extent of benefits or 
assistance, under any Federal program or under any State or local 
program financed in whole or in part with Federal funds.
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