Stop Punishing Innocent Taxpayers Act

Bill: 114-hr-2774
Sponsor: full_name: Rep. Buchanan, Vern [R-FL-16]
Introduced: 2015-06-15
Policy area: Social Welfare
Subjects: Debt collection

Social security and elderly assistance

Tax administration and collection, taxpayers
Latest action: action_date: 2015-06-22
text: Referred to the Subcommittee on Social Security.

Summaries:
action_date: 2015-06-15
action_desc: Introduced in House
text: <p><b>Stop Punishing Innocent Taxpayers Act</b></p> <p>This bill amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act with respect to overpayments to prohibit the recovery of overpayments through tax refund offsets or by any other means with respect to any overpayment to a person who had not attained the age of 18 at the time the payment was made.</p> <p>Reduction in Social Security benefits under the earnings test may not apply to the earnings of an individual in any month in which he or she is entitled to a child's insurance benefit. </p>

tv_txt: I 114th CONGRESS 1st Session H. R. 2774 IN THE HOUSE OF REPRESENTATIVES June 15, 2015 Mr. Buchanan (for himself and Mr. Blumenauer ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend title II of the Social Security Act to prohibit recovery of certain overpayments through tax refund offsets and to prohibit the application of the earnings test with respect to child’s insurance benefits, and for other purposes.

1. Short title This Act may be cited as the Stop Punishing Innocent Taxpayers Act . 2. Restriction on recovery of certain overpayments Section 204(a)(1)(A) of the Social Security Act ( 42 U.S.C. 404(a)(1)(A) ) is amended by inserting after section 3720A of title 31, United States Code the following: (except that recovery by such means of reduction in tax refunds or by any other means may not be used with respect to any payment to a person who had not attained the age of 18 at the time such payment was made) . 3. Restriction on application of earnings test with respect to child’s insurance benefits (a) In general Section 203(f)(8) of such Act ( 42 U.S.C. 403(f)(8) ) is amended by adding at the end the following new subparagraph: (F) Notwithstanding any other provision of this subsection, no deductions in benefits shall be made under subsection (b) with respect to the earnings of any individual in any month in which the individual is entitled to a child’s insurance benefit under section 202(d). . (b) Effective date The amendment made by this section shall apply with respect to taxable years ending after December 31, 2015.