I 
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. DEFA-
ZIO, 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. PAS-
CRELL, Mr. MCGOVERN, and Mr. FILNER) introduced the following bill; 
which was referred to the Committee on Ways and Means, and in addi-
tion to the Committees on Transportation and Infrastructure and Vet-
erans’ Affairs, for a period to be subsequently determined by the Speaker, 
in each case for consideration of such provisions as fall within the juris-
diction 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 Representa-
tives of the United States of America in Congress assembled, 
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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 ADJUST-
MENT TO RECIPIENTS OF SOCIAL SECURITY, 
SUPPLEMENTAL SECURITY INCOME, RAIL-
ROAD RETIREMENT BENEFITS, AND VET-
ERANS DISABILITY COMPENSATION OR PEN-
SION BENEFITS. 
(a) AUTHORITY TO MAKE PAYMENTS.— 
(1) ELIGIBILITY.— 
(A) IN GENERAL.—Subject to paragraph 
(5)(B), the Secretary of the Treasury shall dis-
burse a $250 payment to each individual who, 
for any month during the 3-month period end-
ing 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 de-
scribed in clause (i), (ii), or (iii) of subpara-
graph (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 entitle-
ment to a benefit described in subparagraph 
(B)(i), no such payment shall be made to such 
individual unless such individual was paid a 
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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 pay-
ment described in this clause is a monthly 
insurance benefit payable (without regard 
to sections 202(j)(1) and 223(b) of the So-
cial 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)); 
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(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
BEN-
EFIT.—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)); 
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(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 com-
pensation 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; 
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(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 ben-
efit 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 Is-
lands, American Samoa, or the Northern Mariana 
Islands, or who are utilizing a foreign or domestic 
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graph (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 sub-
paragraph), 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 rea-
son 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 subpara-
graph at the time of such denial). 
(c) TREATMENT OF PAYMENTS.— 
(1) PAYMENT TO BE DISREGARDED FOR PUR-
POSES 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 fol-
lowing 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 Fed-
eral program or under any State or local program fi-
nanced in whole or in part with Federal funds. 
(2) PAYMENT NOT CONSIDERED INCOME FOR 
PURPOSES OF TAXATION.—A payment under sub-
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section (a) shall not be considered as gross income 
for purposes of the Internal Revenue Code of 1986. 
(3) PAYMENTS
PROTECTED
FROM
ASSIGN-
MENT.—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 Re-
tirement Act of 1974 (45 U.S.C. 231m(a)), and sec-
tion 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 ben-
efit to such individual under the applicable program 
described in subparagraph (B) or (C) of subsection 
(a)(1). 
(4) PAYMENTS SUBJECT TO OFFSET AND REC-
LAMATION.—Notwithstanding paragraph (3)— 
(A) any payment made under this section 
shall, in the case of a payment of a direct de-
posit, 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 appli-
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cable program described in subparagraph (B) 
or (C) of subsection (a)(1), and all amounts 
paid shall be subject to offset to collect delin-
quent debts. 
(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 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 para-
graph (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. 
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(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. 
SEC. 3. SPECIAL CREDIT FOR CERTAIN GOVERNMENT RE-
TIREES. 
(a) IN GENERAL.—In the case of an eligible indi-
vidual, 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). 
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(b) ELIGIBLE INDIVIDUAL.—For purposes of this 
section— 
(1) IN
GENERAL.—The term ‘‘eligible indi-
vidual’’ means any individual— 
(A) who receives during the first taxable 
year beginning in 2011 any amount as a pen-
sion or annuity for service performed in the em-
ploy of the United States or any State, the Dis-
trict of Columbia, Puerto Rico, Guam, the 
United States Virgin Islands, American Samoa, 
and the Northern Mariana Islands, or any in-
strumentality 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 ac-
count number, and 
(B) in the case of a joint return, the social 
security account number of one of the taxpayers 
on such return. 
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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 Rev-
enue Code of 1986) issued by the Internal Revenue 
Service. Any omission of a correct social security ac-
count 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 sub-
part C of part IV of subchapter A of chapter 1 of 
the Internal Revenue Code of 1986. 
(2) DEFICIENCY RULES.—For purposes of sec-
tion 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 ADMINISTRA-
TION
OF FEDERAL PROGRAMS
AND FEDERALLY AS-
SISTED 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 
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following 2 months, for purposes of determining the eligi-
bility of such individual or any other individual for benefits 
or assistance, or the amount or extent of benefits or assist-
ance, under any Federal program or under any State or 
local program financed in whole or in part with Federal 
funds. 
Æ 
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