Stop Punishing Innocent Americans Act

Bill: 114-s-204
Sponsor: full_name: Sen. Boxer, Barbara [D-CA]
Introduced: 2015-01-21
Policy area: Social Welfare
Subjects: Administrative remedies

Civil actions and liability

Debt collection

Poverty and welfare assistance

Social security and elderly assistance

Tax administration and collection, taxpayers
Latest action: action_date: 2015-01-21
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2015-01-21
action_desc: Introduced in Senate
text: <p><b>Stop Punishing Innocent Americans Act </b></p> <p>Reinstates the 10-year statute of limitations period applicable to the collection of amounts paid to Social Security beneficiaries by administrative offset. (This former statute of limitations was repealed effective May 22, 2008.)</p> <p>Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act (SSAct), with respect to overpayments under OASDI or SSAct title XVI (Supplementary Security Income) (SSI), to prevent the recovery of any such overpayments made to or on behalf of individuals under age 18 by shielding such individuals from liability for the repayment of such amounts.</p> <p>Amends the Internal Revenue Code to prohibit any tax refund offset of Social Security overpayments made to or on behalf of a minor (under age 18).</p>

tv_txt: II 114th CONGRESS 1st Session S. 204 IN THE SENATE OF THE UNITED STATES January 21, 2015 Mrs. Boxer introduced the following bill; which was read twice and referred to the Committee on Finance A BILL 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.

1. Short title This Act may be cited as the Stop Punishing Innocent Americans Act . 2. Statute of limitation on recovery by administrative 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. 3. Elimination of recovery of overpayments made to or on behalf of minor (a) In general Section 204(a) of the Social Security 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 section, 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 of age at the time of such payment, such individual shall not be liable for the repayment of the amount of such payment in excess of the correct amount. . (b) Conforming amendments (1) Cross-program recovery of overpayments 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. 4. Prohibiting tax refund offset of social security overpayments made to or on behalf 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: (4) Special rule for certain overpayments made to or on behalf of minor Paragraph (1) shall not apply in the case of a payment under title II or XVI of the of 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 of Social Security Act on or after the date of the enactment of this Act.