(4) 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 but in no event later than 120 days after 
the date of enactment of this Act. The Sec-
retary of the Treasury may disburse any pay-
ment electronically to an individual in such 
manner as if such payment was a benefit pay-
ment to such individual under the applicable 
program described in subparagraph (B) or (C) 
of paragraph (1). 
(B) NOTICE.— 
(i) IN
GENERAL.—The Secretary of 
the Treasury shall provide written notice, 
sent by mail to each individual receiving a 
payment under this section, explaining that 
the payment represents a one-time benefit 
increase to the benefit payment described 
in paragraph (1) to which the individual is 
entitled. 
(ii) PUBLIC NOTICE.—The Secretary 
of the Treasury, in consultation with the 
Commissioner of Social Security and the 
Secretary of Veterans Affairs, shall publish 
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on a public Web site information about the 
payments authorized under this subsection, 
including— 
(I) information on eligibility for 
such payments; 
(II) information on the time-
frame in which such payments will be 
distributed; and 
(III) other relevant information. 
(C) DEADLINE.—No payments shall be 
disbursed under this section after December 31, 
2016, regardless of any determinations of enti-
tlement to, or eligibility for, such payments 
made after such date. 
(b) IDENTIFICATION OF RECIPIENTS.—The Commis-
sioner of Social Security, the Railroad Retirement Board, 
and the Secretary of Veterans Affairs shall certify the in-
dividuals entitled to receive payments under this section 
and provide the Secretary of the Treasury with the infor-
mation needed to disburse such payments. A certification 
of an individual shall be unaffected by any subsequent de-
termination or redetermination of the individual’s entitle-
ment to, or eligibility for, a benefit specified in subpara-
graph (B) or (C) of subsection (a)(1). 
(c) TREATMENT OF PAYMENTS.— 
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(1) PAYMENT NOT CONSIDERED INCOME FOR 
PURPOSES OF TAXATION.—A payment under sub-
section (a) shall not be considered as gross income 
for purposes of the Internal Revenue Code of 1986. 
(2) PAYMENTS
PROTECTED
FROM
ASSIGN-
MENT.—The provisions of section 207 of the Social 
Security Act (42 U.S.C. 407) and section 14(a) of 
the Railroad Retirement Act of 1974 (45 U.S.C. 
231m(a)) shall apply to any payment made under 
subsection (a) as if such payment was a benefit pay-
ment to such individual under the applicable pro-
gram described in subsection (a)(1)(B). 
(3) TREATMENT
UNDER
SOCIAL
SECURITY 
ACT.— 
(A) NO EFFECT ON FAMILY MAXIMUM.— 
For purposes of section 203(a) of the Social Se-
curity Act (42 U.S.C. 403(a)), a payment under 
subsection (a) shall be disregarded in deter-
mining reductions in benefits under such sec-
tion. 
(B) PAYMENT NOT A GENERAL BENEFIT 
INCREASE.—For purposes of section 215(i) of 
the Social Security Act (42 U.S.C. 415(i)), a 
payment under subsection (a) shall not be re-
garded as a general benefit increase. 
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(4) PAYMENTS SUBJECT TO RECLAMATION.— 
Any payment made under this section shall, in the 
case of a payment by direct deposit which is made 
after the date of the enactment of this Act, be sub-
ject to the reclamation provisions under subpart B 
of part 210 of title 31, Code of Federal Regulations 
(relating to reclamation of benefit payments). 
(d) PAYMENT TO REPRESENTATIVE PAYEES AND FI-
DUCIARIES.— 
(1) IN GENERAL.—In any case in which an in-
dividual who is entitled to a payment under sub-
section (a) and whose benefit payment or cash ben-
efit described in paragraph (1) of that subsection is 
paid to a representative payee or fiduciary, the pay-
ment under subsection (a) shall be made to the indi-
vidual’s representative payee or fiduciary and the en-
tire 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
BENEFIT
OR
SSI
BENEFIT.—Section 
1129(a)(3) of the Social Security Act (42 
U.S.C. 1320a–8(a)(3)) shall apply to any pay-
ment made on the basis of an entitlement to a 
benefit specified in paragraph (1)(B)(i) or 
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(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 RAIL-
ROAD
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 para-
graph (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 VET-
ERANS
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. 
(e) PAYMENT AMOUNT.—The amount described in 
this subsection, with respect to an individual who is enti-
tled to a benefit payment described in clause (i), (ii), or 
(iii) of subparagraph (B) of subsection (a)(1) or eligible 
for a SSI cash benefit described in subparagraph (C) of 
such subsection, is the amount that is equal to 12 percent 
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of the amount of such benefit payment or SSI cash benefit 
payable to the individual for the month of November 2015. 
(f) APPROPRIATION.—Out of any sums in the Treas-
ury of the United States not otherwise appropriated, the 
following sums are appropriated for the period of fiscal 
years 2016 through 2017, to remain available until ex-
pended, to carry out this section: 
(1) For the Secretary of the Treasury, such 
sums as may be necessary for administrative costs 
incurred in carrying out this section. 
(2) For the Commissioner of Social Security— 
(A) such sums as may be necessary for 
payments to individuals certified by the Com-
missioner of Social Security as entitled to re-
ceive a payment under this section; and 
(B) such sums as may be necessary to the 
Social Security Administration’s Limitation on 
Administrative Expenses for costs incurred in 
carrying out this section. 
(3) For the Railroad Retirement Board— 
(A) such sums as may be necessary for 
payments to individuals certified by the Rail-
road Retirement Board as entitled to receive a 
payment under this section; and 
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(B) such sums as may be necessary to the 
Railroad Retirement Board’s Limitation on Ad-
ministration for administrative costs incurred in 
carrying out this section. 
(4)(A) For the Secretary of Veterans Affairs— 
(i) such sums as may be necessary for the 
Compensation and Pensions account, for pay-
ments to individuals certified by the Secretary 
of Veterans Affairs as entitled to receive a pay-
ment under this section; and 
(ii) such sums as may be necessary for the 
Information Systems Technology account and 
the General Operating Expenses account for ad-
ministrative costs incurred in carrying out this 
section. 
(B) The Department of Veterans Affairs Com-
pensation and Pensions account shall hereinafter be 
available for payments authorized under subsection 
(a)(1)(A) to individuals entitled to a benefit payment 
described in subsection (a)(1)(B)(iii). 
SEC. 4. OFFSETS. 
(a) RESCISSION OF FUNDS IN U.S. ENRICHMENT 
CORPORATION FUND.—All balances under ‘‘United States 
Enrichment Corporation Fund’’ are hereby permanently 
rescinded. No amounts may be rescinded from amounts 
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that were designated by the Congress as an emergency re-
quirement pursuant to a concurrent resolution on the 
budget or the Balanced Budget and Emergency Deficit 
Control Act of 1985. 
(b) SOCIAL SECURITY NUMBER REQUIRED TO CLAIM 
THE REFUNDABLE PORTION OF THE CHILD TAX CRED-
IT.— 
(1) IN GENERAL.—Section 24(d) of the Internal 
Revenue Code of 1986 is amended by adding at the 
end the following new paragraph: 
‘‘(5) IDENTIFICATION REQUIREMENT WITH RE-
SPECT TO TAXPAYER AND QUALIFYING CHILD.— 
‘‘(A) IN
GENERAL.—Paragraph (1) shall 
not apply to any taxpayer for any taxable year 
unless the taxpayer includes on the return of 
tax for such taxable year the taxpayer’s social 
security number. 
‘‘(B) JOINT RETURNS.—In the case of a 
joint return, the requirement of subparagraph 
(A) shall be treated as met if the social security 
number of either spouse is included on such re-
turn. 
‘‘(C) 
LIMITATION.—Subparagraph 
(A) 
shall not apply to the extent that the tentative 
minimum 
tax 
(as 
defined 
in 
section 
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55(b)(1)(A)) exceeds the credit allowed under 
section 32.’’. 
(2) OMISSIONS TREATED AS MATHEMATICAL OR 
CLERICAL
ERROR.—Section 6213(g)(2)(I) of such 
Code is amended to read as follows: 
‘‘(I) an omission of a correct social secu-
rity number required under section 24(d)(5) 
(relating to refundable portion of child tax cred-
it), or a correct TIN under section 24(e) (relat-
ing to child tax credit), to be included on a re-
turn,’’. 
(3) CONFORMING AMENDMENT.—Section 24(e) 
of such Code is amended by inserting ‘‘WITH RE-
SPECT TO QUALIFYING CHILDREN’’ after ‘‘IDENTI-
FICATION REQUIREMENT’’ in the heading thereof. 
(4) EFFECTIVE DATE.—The amendments made 
by this section shall apply to taxable years beginning 
after December 31, 2015. 
(c) RESCISSION OF FUNDS FOR THE MAKING HOME 
AFFORDABLE PROGRAM.—Of the amounts obligated, but 
not expended, under the Emergency Economic Stabiliza-
tion Act of 2008 for the Making Home Affordable Pro-
gram of the Department of the Treasury, the Secretary 
of the Treasury shall transfer $2,500,000,000 to the gen-
eral fund of the Treasury. 
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(d) RESCISSION OF FUNDS FOR THE DOE ATVM 
LOAN PROGRAM.—Of the funds made available by section 
129 of the Consolidated Security, Disaster Assistance, and 
Continuing Appropriations Act, 2009, Public Law 110– 
329, the unobligated balance is hereby rescinded. 
SEC. 5. REPORT. 
Not later than 1 year after the date of the enactment 
of this Act, the heads of the Social Security Administra-
tion, the Railroad Retirement Board, the Department of 
Veterans Affairs, and the Department of Labor shall joint-
ly submit a report to Congress that includes a legislative 
solution to ensure that the cost-of-living adjustment for-
mula for Social Security adequately reflects beneficiary’s 
needs. 
Æ 
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