Title: A bill to amend the Internal Revenue Code of 1986 to ensure that the 2021 Recovery Rebates are not provided to prisoners.
Policy area: Taxation

Summary:
This bill prohibits the payment of the 2021 recovery rebate to prisoners, fugitives, probationers, and parolees.

[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 798 Introduced in Senate (IS)]

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117th CONGRESS
  1st Session
                                 S. 798

  To amend the Internal Revenue Code of 1986 to ensure that the 2021 
            Recovery Rebates are not provided to prisoners.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

               March 17 (legislative day, March 16), 2021

  Mr. Scott of Florida introduced the following bill; which was read 
             twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to ensure that the 2021 
            Recovery Rebates are not provided to prisoners.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. PROHIBITING 2021 RECOVERY REBATES FROM BEING PROVIDED TO 
              PRISONERS.

    (a) In General.--Section 6428B of the Internal Revenue Code of 
1986, as added by section 9601 of the American Rescue Plan Act of 2021, 
is amended--
            (1) by redesignating subsections (h) and (i) as subsections 
        (i) and (j), respectively,
            (2) in subsection (j), as so redesignated, by striking 
        ``subsection (h)(1)'' each place it appears and inserting 
        ``subsection (i)(1)'', and
            (3) by inserting after subsection (g) the following:
    ``(h) Special Rules With Respect to Prisoners.--
            ``(1) Disallowance of credit.--
                    ``(A) In general.--Subject to subparagraph (B), no 
                credit shall be allowed under subsection (a) to an 
                eligible individual who is, for each day during 
                calendar year 2021, described in clause (i), (ii), 
                (iii), (iv), or (v) 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 eligible 
                individuals filing a joint return where 1 spouse is 
                described in subparagraph (A), subsection (b)(1) shall 
                be applied by substituting `$1,400' for `$2,800'.
            ``(2) Denial of advance refund or credit.--No refund or 
        credit shall be made or allowed under subsection (g) 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), (iii), (iv), 
        or (v) of section 202(x)(1)(A) of the Social Security Act.''.
    (b) Effective Date.--The amendments made by this section shall take 
effect as if included in the enactment of section 9601 of the American 
Rescue Plan Act of 2021.
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