I 
117TH CONGRESS 
2D SESSION 
H. R. 8353 
To amend the Internal Revenue Code of 1986 to make incarcerated taxpayers 
ineligible for recovery rebates, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 13, 2022 
Mr. BUDD introduced the following bill; which was referred to the Committee 
on Ways and Means, and in addition to the Committee on the Judiciary, 
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 the Internal Revenue Code of 1986 to make 
incarcerated taxpayers ineligible for recovery rebates, and 
for other purposes. 
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 ‘‘Pay Victims Not Pris-
oners Act’’. 
VerDate Sep 11 2014 
01:13 Jul 16, 2022
Jkt 029200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H8353.IH
H8353
kjohnson on DSK79L0C42PROD with BILLS
SEC. 2. INCARCERATED TAXPAYERS MADE INELIGIBLE FOR 
2021 RECOVERY REBATE CREDITS. 
(a) 2021 RECOVERY REBATES.—Section 6428B of 
the Internal Revenue Code of 1986 is amended by redesig-
nating subsections (h) and (i) as subsections (i) and (j), 
respectively, by striking ‘‘subsection (h)(1)’’ each place it 
appears and inserting ‘‘subsection (i)(1)’’, and by insert-
ing after subsection (g) the following new subsection: 
‘‘(h) SPECIAL RULES WITH RESPECT
TO PRIS-
ONERS.— 
‘‘(1) DISALLOWANCE OF CREDIT.— 
‘‘(A) IN
GENERAL.—Subject to subpara-
graph (B), no credit shall be allowed under sub-
section (a) to an eligible individual who is, for 
each day during calendar year 2021, described 
in clause (i), (ii), or (iii) of section 202(x)(1)(A) 
of 
the 
Social 
Security 
Act 
(42 
U.S.C. 
402(x)(1)(A)). 
‘‘(B) JOINT RETURN.—In the case of a 
joint return where 1 spouse is described in sub-
paragraph (A), subsection (g) shall be applied 
by treating such spouse as having failed to in-
clude the valid identification number of such 
spouse on the return of tax for the taxable year. 
‘‘(2) DENIAL OF ADVANCE REFUND OR CRED-
IT.—No refund or credit shall be made or allowed 
VerDate Sep 11 2014 
01:13 Jul 16, 2022
Jkt 029200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H8353.IH
H8353
kjohnson on DSK79L0C42PROD with BILLS
under subsection (f) with respect to any individual 
whom the Secretary has knowledge is, at the time of 
any determination made pursuant to paragraph (3) 
of such subsection, described in clause (i), (ii), or 
(iii) of section 202(x)(1)(A) of the Social Security 
Act.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2020. 
SEC. 3. DISCLOSURE OF CERTAIN PRISONER TAX RETURN 
INFORMATION TO DEPARTMENT OF JUSTICE. 
(a) IN GENERAL.—Section 6103(l) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new paragraph: 
‘‘(23) DISCLOSURE OF RETURN INFORMATION 
TO DEPARTMENT OF JUSTICE TO CARRY OUT THE 
PAY VICTIMS NOT PRISONERS ACT.— 
‘‘(A) IN GENERAL.—The Secretary shall, 
upon written request from the Attorney Gen-
eral, disclose to officers, employees, and con-
tractors of the Department of Justice the re-
turn information of a taxpayer whose prisoner 
commissary account may be subject to adjust-
ment under section 4 of the Pay Victims Not 
VerDate Sep 11 2014 
01:13 Jul 16, 2022
Jkt 029200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H8353.IH
H8353
kjohnson on DSK79L0C42PROD with BILLS
Prisoners Act. Such return information shall be 
limited to— 
‘‘(i) taxpayer identity information 
with respect to such taxpayer, and 
‘‘(ii) with respect to the refundable 
credit under section 6428B— 
‘‘(I) the amount of the refund-
able credit allowed to such taxpayer 
under such section, 
‘‘(II) verification of whether such 
refundable credit was disbursed elec-
tronically or via paper check, 
‘‘(III) if such refundable credit 
was 
disbursed 
electronically, 
verification of the account to which 
such refund was disbursed, 
‘‘(IV) the date on which such re-
fund was disbursed, and 
‘‘(V) if applicable, the fact that 
there was no refund disbursed to such 
taxpayer with respect to such sec-
tion.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to disclosures made after the date 
of the enactment of this Act. 
VerDate Sep 11 2014 
01:13 Jul 16, 2022
Jkt 029200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H8353.IH
H8353
kjohnson on DSK79L0C42PROD with BILLS
SEC. 4. PAYMENT OF OUTSTANDING JUDGMENTS AGAINST 
FEDERAL PRISONERS USING 2021 RECOVERY 
REBATE CREDITS. 
(a) IDENTIFICATION OF PRISONERS WHO RECEIVED 
2021 RECOVERY REBATE CREDITS.—Not later than 90 
days after the date of enactment of this Act, the Attorney 
General shall identify— 
(1) the Federal prisoners who received a dis-
bursement of a refundable credit under section 
6428B of the Internal Revenue Code of 1986, which 
was disbursed to the prisoner’s commissary account; 
and 
(2) of the Federal prisoners identified under 
paragraph (1), the prisoners who owe money pursu-
ant to a judgment issued by a Federal court. 
(b) PAYMENT OF OUTSTANDING JUDGMENTS.—Not 
later than 90 days after the date of enactment of this Act, 
the Attorney General shall make payments on any judg-
ment described in subsection (a)(2) using amounts re-
maining in the prisoner’s commissary account from the 
disbursement described in subsection (a)(1). 
Æ 
VerDate Sep 11 2014 
01:13 Jul 16, 2022
Jkt 029200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6301
E:\BILLS\H8353.IH
H8353
kjohnson on DSK79L0C42PROD with BILLS