I 
114TH CONGRESS 
1ST SESSION 
H. R. 409 
To reinstate the 10-year statute of limitations period applicable to collection 
of amounts paid to Social Security beneficiaries by administrative offset, 
and prevent recovery of overpayments from individuals under 18 years 
of age. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 20, 2015 
Mr. BUCHANAN introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committee on the Ju-
diciary, for a period to be subsequently determined by the Speaker, in 
each case for consideration of such provisions as fall within the jurisdic-
tion of the committee concerned 
A BILL 
To reinstate the 10-year statute of limitations period applica-
ble to collection of amounts paid to Social Security bene-
ficiaries by administrative offset, and prevent recovery 
of overpayments from individuals under 18 years of age. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Stop Punishing Inno-
cent Americans Act’’. 
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SEC. 2. STATUTE OF LIMITATION ON RECOVERY BY ADMIN-
ISTRATIVE OFFSET FOR AMOUNTS PAID TO 
SOCIAL SECURITY BENEFICIARIES. 
(a) IN GENERAL.—Paragraph (2) of section 3716(e) 
of title 31, United States Code, is amended to read as 
follows: 
‘‘(2) This section does not apply— 
‘‘(A) to a claim under this subchapter relating 
to any payments made to an individual under title 
II or title XVI of the Social Security Act that has 
been outstanding for more than 10 years; or 
‘‘(B) when a statute explicitly prohibits using 
administrative offset or setoff to collect the claim or 
type of claim involved.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to any debt outstanding on or 
after the date of the enactment of this Act. 
SEC. 3. ELIMINATION OF RECOVERY OF OVERPAYMENTS 
MADE TO OR ON BEHALF OF MINOR. 
(a) IN GENERAL.—Section 204(a) of the Social Secu-
rity Act (42 U.S.C. 404(a)) is amended by adding at the 
end the following new paragraph: 
‘‘(3) Notwithstanding any other provision of this sec-
tion, in the case of any payment under this title or title 
XVI of more than the correct amount that is made to or 
on behalf of an individual who has not attained 18 years 
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of age at the time of such payment, such individual shall 
not be liable for the repayment of the amount of such pay-
ment in excess of the correct amount.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) CROSS-PROGRAM RECOVERY OF OVERPAY-
MENTS.—Subsection (a) of the undesignated section 
following section 1146 of the Social Security Act (42 
U.S.C. 1320b–17) is amended by striking ‘‘Subject 
to subsection (b)’’ and inserting ‘‘Subject to section 
204(a)(3) and subsection (b)’’. 
(2) OVERPAYMENT OF DISABILITY BENEFITS.— 
Section 1631(b)(1)(A) of the Social Security Act (42 
U.S.C. 1383(b)(1)(A)) is amended by striking 
‘‘Whenever’’ and inserting ‘‘Subject to section 
204(a)(3), whenever’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to payments made on or after the 
date of the enactment of this Act. 
SEC. 4. PROHIBITING TAX REFUND OFFSET OF SOCIAL SE-
CURITY OVERPAYMENTS MADE TO OR ON BE-
HALF OF MINOR. 
(a) IN GENERAL.—Section 6402(d) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new paragraph: 
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‘‘(4) SPECIAL
RULE
FOR
CERTAIN
OVERPAY-
MENTS MADE TO OR ON BEHALF OF MINOR.—Para-
graph (1) shall not apply in the case of a payment 
under title II or XVI of the Social Security Act of 
more than the correct amount that is made to or on 
behalf of an individual who has not attained 18 
years of age at the time of such payment.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to payments made under title II 
or XVI of the Social Security Act on or after the date 
of the enactment of this Act. 
Æ 
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