Recovery of Stolen Checks Act

Bill: 119-hr-1155
Sponsor: full_name: Rep. Malliotakis, Nicole [R-NY-11]
Introduced: 2025-02-10
Policy area: Taxation
Subjects: Bank accounts, deposits, capital

Tax administration and collection, taxpayers
Latest action: action_date: 2025-04-01
text: Received in the Senate and Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2025-02-10
action_desc: Introduced in House
text: <p><strong>Recovery of Stolen Checks Act</strong></p><p>This bill requires the Department of the Treasury to establish procedures that allow an eligible taxpayer to elect to receive by direct deposit a replacement of a federal tax refund amount that was originally issued as a paper check and was lost or stolen. (Currently,  taxpayers eligible to receive a replacement of a lost or stolen federal tax refund check are generally issued another paper check.)</p>

tv_txt: IB 119th CONGRESS 1st Session H. R. 1155 IN THE HOUSE OF REPRESENTATIVES AN ACT To amend the Internal Revenue Code of 1986 to allow taxpayers to elect to receive certain replacement refunds electronically.

1. Short title This Act may be cited as the Recovery of Stolen Checks Act . 2. Election to receive certain replacement refunds electronically (a) In general Section 6402 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (o) Election to receive certain replacement refunds by direct deposit Not later than the date which is 6 months after the date of the enactment of this subsection, the Secretary shall prescribe regulations to establish procedures to allow for taxpayers, which are otherwise eligible to receive an amount by paper check in replacement of a lost or stolen paper check which was previously sent by the Secretary as a refund of an overpayment of tax, to elect to receive such amount by direct deposit in lieu of receiving such replacement paper check. . (b) Effective date The amendment made by this section shall take effect on the date of the enactment of this Act.

Passed the House of Representatives March 31, 2025. Kevin F. McCumber, Clerk.

tv_txt: IB Union Calendar No. 28 119th CONGRESS 1st Session H. R. 1155 [Report No. 119–41] IN THE HOUSE OF REPRESENTATIVES February 10, 2025 Ms. Malliotakis (for herself, Ms. Sewell , and Mr. Kustoff ) introduced the following bill; which was referred to the Committee on Ways and Means March 27, 2025 Additional sponsor: Mr. Issa March 27, 2025 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed Strike out all after the enacting clause and insert the part printed in italic For text of introduced bill, see copy of bill as introduced on February 10, 2025 A BILL To amend the Internal Revenue Code of 1986 to allow taxpayers to elect to receive certain replacement refunds electronically.

1. Short title This Act may be cited as the Recovery of Stolen Checks Act . 2. Election to receive certain replacement refunds electronically (a) In general Section 6402 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (o) Election to receive certain replacement refunds by direct deposit Not later than the date which is 6 months after the date of the enactment of this subsection, the Secretary shall prescribe regulations to establish procedures to allow for taxpayers, which are otherwise eligible to receive an amount by paper check in replacement of a lost or stolen paper check which was previously sent by the Secretary as a refund of an overpayment of tax, to elect to receive such amount by direct deposit in lieu of receiving such replacement paper check. . (b) Effective date The amendment made by this section shall take effect on the date of the enactment of this Act.

March 27, 2025 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed

tv_txt: IIB 119th CONGRESS 1st Session H. R. 1155 IN THE SENATE OF THE UNITED STATES April 1 (legislative day, March 31), 2025 Received; read twice and referred to the Committee on Finance AN ACT To amend the Internal Revenue Code of 1986 to allow taxpayers to elect to receive certain replacement refunds electronically.

1. Short title This Act may be cited as the Recovery of Stolen Checks Act . 2. Election to receive certain replacement refunds electronically (a) In general Section 6402 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (o) Election to receive certain replacement refunds by direct deposit Not later than the date which is 6 months after the date of the enactment of this subsection, the Secretary shall prescribe regulations to establish procedures to allow for taxpayers, which are otherwise eligible to receive an amount by paper check in replacement of a lost or stolen paper check which was previously sent by the Secretary as a refund of an overpayment of tax, to elect to receive such amount by direct deposit in lieu of receiving such replacement paper check. . (b) Effective date The amendment made by this section shall take effect on the date of the enactment of this Act.

Passed the House of Representatives March 31, 2025. Kevin F. McCumber, Clerk.

tv_txt: I 119th CONGRESS 1st Session H. R. 1155 IN THE HOUSE OF REPRESENTATIVES February 10, 2025 Ms. Malliotakis (for herself, Ms. Sewell , and Mr. Kustoff ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to allow taxpayers to elect to receive certain replacement refunds electronically.

1. Short title This Act may be cited as the Recovery of Stolen Checks Act . 2. Election to receive certain replacement refunds electronically (a) In general Section 6402 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (o) Election To receive certain replacement refunds by direct deposit Not later than the date which is 6 months after the date of the enactment of this subsection, the Secretary shall prescribe regulations to establish procedures to allow for taxpayers, which are otherwise eligible to receive an amount by paper check in replacement of a lost or stolen paper check which was previously sent by the Secretary as a refund of an overpayment of tax, to elect to receive such amount by direct deposit in lieu of receiving such replacement paper check. . (b) Effective date The amendment made by this subsection shall take effect on the date of the enactment of this Act.