IB
Union Calendar No. 28
119THCONGRESS
1
STSESSION H. R. 1155
[Report No. 119–41]
To amend the Internal Revenue Code of 1986 to allow taxpayers to elect
to receive certain replacement refunds electronically.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY10, 2025
Ms. M
ALLIOTAKIS(for herself, Ms. SEWELL, and Mr. KUSTOFF) introduced
the following bill; which was referred to the Committee on Ways and Means
M
ARCH27, 2025
Additional sponsor: Mr. I
SSA
M
ARCH27, 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]
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•HR 1155 RH
A BILL
To amend the Internal Revenue Code of 1986 to allow tax-
payers to elect to receive certain replacement refunds
electronically.
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•HR 1155 RH
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Recovery of Stolen 4
Checks Act’’. 5
SEC. 2. ELECTION TO RECEIVE CERTAIN REPLACEMENT RE-6
FUNDS ELECTRONICALLY. 7
(a) I
NGENERAL.—Section 6402 of the Internal Rev-8
enue Code of 1986 is amended by adding at the end the 9
following new subsection: 10
‘‘(o) E
LECTION TORECEIVECERTAINREPLACEMENT 11
R
EFUNDS BYDIRECTDEPOSIT.—Not later than the date 12
which is 6 months after the date of the enactment of this 13
subsection, the Secretary shall prescribe regulations to es-14
tablish procedures to allow for taxpayers, which are other-15
wise eligible to receive an amount by paper check in re-16
placement of a lost or stolen paper check which was pre-17
viously sent by the Secretary as a refund of an overpayment 18
of tax, to elect to receive such amount by direct deposit in 19
lieu of receiving such replacement paper check.’’. 20
(b) E
FFECTIVEDATE.—The amendment made by this 21
section shall take effect on the date of the enactment of this 22
Act. 23
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ssavage on LAPJG3WLY3PROD with BILLS Union Calendar No.
28
119
TH
CONGRESS
1
ST
S
ESSION
H. R. 1155
[Report No. 119–41]
A BILL
To amend the Internal Revenue Code of 1986 to
allow taxpayers to elect to receive certain replace-
ment refunds electronically.
M
ARCH
27, 2025
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union,
and ordered to be printed
VerDate Sep 11 2014 22:25 Mar 27, 2025 Jkt 059200 PO 00000 Frm 00004 Fmt 6651 Sfmt 6651 E:\BILLS\H1155.RH H1155
ssavage on LAPJG3WLY3PROD with BILLS