I 

117TH CONGRESS 

1ST SESSION H. R. 3247 

To amend title 31, United States Code, to limit the amount that the portion 

of a taxpayer’s tax refund attributable to the child tax credit and the 

earned income tax credit may be reduced by reason of student loan 

debt. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 14, 2021 

Ms. GARCIA of Texas (for herself, Ms. NORTON, Ms. ESCOBAR, Ms. JAYAPAL, 

Ms. BONAMICI, Ms. OMAR, Mr. GRIJALVA, Ms. LEE of California, Ms. 

NEWMAN, Ms. SCHAKOWSKY, Mr. LARSON of Connecticut, Mr. GARCI ́A

of Illinois, Ms. TLAIB, Mr. ESPAILLAT, Ms. WILSON of Florida, Mr. CARSON, Ms. PRESSLEY, Ms. VELA ́ZQUEZ, Mrs. WATSON COLEMAN, Mr. 

KHANNA, Ms. OCASIO-CORTEZ, Mr. MCGOVERN, Mr. EVANS, Mr. 

VICENTE GONZALEZ of Texas, Ms. ROYBAL-ALLARD, Mr. BOWMAN, Ms. 

BASS, and Ms. JACKSON LEE) introduced the following bill; which was 

referred to the Committee on Oversight and Reform, and in addition to 

the Committee on Ways and Means, 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 amend title 31, United States Code, to limit the amount 

that the portion of a taxpayer’s tax refund attributable 

to the child tax credit and the earned income tax credit 

may be reduced by reason of student loan debt. 

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. SHORT TITLE. 

2 This Act may be cited as the ‘‘Stop EITC and CTC 

3 Seizures Act’’. 

4 SEC. 2. LIMITATION ON REDUCTION OF CERTAIN POR5 TIONS OF TAX REFUND BY AMOUNT OF STU6 DENT LOAN DEBT. 

7 (a) IN GENERAL.—Section 3720A of title 31, United 

8 States Code, is amended by adding at the end the fol9 lowing new subsection: 

10 ‘‘(j) The Secretary of the Treasury may not reduce 

11 under subsection (c), by reason of student loan debt, a 

12 refund of Federal taxes paid that is payable to a taxpayer 

13 to the extent such reduction would cause such refund to 

14 be less than the sum of credits allowed under subpart C 

15 of part IV of subchapter A of chapter 1 of the Internal 

16 Revenue Code of 1986 by reason of sections 24 and 32 

17 of such Code. For purposes of the previous sentence, the 

18 Secretary of the Treasury shall determine the amount of 

19 the reduction under subsection (c) that is by reason of 

20 student loan debt and the amount of the refund that is 

21 being reduced after applying all other reductions under 

22 such subsection.’’. 

23 (b) CONFORMING AMENDMENT.—Section 6402(d)(1) 

24 of the Internal Revenue Code of 1986 is amended by in25 serting ‘‘and subject to the limitations with respect to stuVerDate Sep 11 2014 04:35 Jun 15, 2021 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H3247.IH H3247

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1 dent loan debt under section 3720A of title 31, United 

2 States Code’’ before ‘‘) to such agency’’. 

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

4 this section shall apply to refunds of Federal taxes paid 

5 for taxable years beginning after December 31, 2020. 

Æ 


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