Us Congress 2025-2026 Regular Session

Us Congress House Bill HB1155 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
	1	+	IB
	2	+	Union Calendar No. 28
1	3		119THCONGRESS
2	4		1
3	5		STSESSION H. R. 1155
4		-	AN ACT
	6	+	[Report No. 119–41]
	7	+	To amend the Internal Revenue Code of 1986 to allow taxpayers to elect
	8	+	to receive certain replacement refunds electronically.
	9	+	IN THE HOUSE OF REPRESENTATIVES
	10	+	FEBRUARY10, 2025
	11	+	Ms. M
	12	+	ALLIOTAKIS(for herself, Ms. SEWELL, and Mr. KUSTOFF) introduced
	13	+	the following bill; which was referred to the Committee on Ways and Means
	14	+	M
	15	+	ARCH27, 2025
	16	+	Additional sponsor: Mr. I
	17	+	SSA
	18	+	M
	19	+	ARCH27, 2025
	20	+	Reported with an amendment, committed to the Committee of the Whole
	21	+	House on the State of the Union, and ordered to be printed
	22	+	[Strike out all after the enacting clause and insert the part printed in italic]
	23	+	[For text of introduced bill, see copy of bill as introduced on February 10, 2025]
	24	+	VerDate Sep 11 2014 22:25 Mar 27, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6652 E:\BILLS\H1155.RH H1155
	25	+	ssavage on LAPJG3WLY3PROD with BILLS 2
	26	+	•HR 1155 RH
	27	+	A BILL
5	28		To amend the Internal Revenue Code of 1986 to allow tax-
6	29		payers to elect to receive certain replacement refunds
7	30		electronically.
	31	+	VerDate Sep 11 2014 22:25 Mar 27, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6652 E:\BILLS\H1155.RH H1155
	32	+	ssavage on LAPJG3WLY3PROD with BILLS 3
	33	+	•HR 1155 RH
8	34		Be it enacted by the Senate and House of Representa-1
9		-	tives of the United States of America in Congress assembled, 2 2
10		-	•HR 1155 EH
11		-	SECTION 1. SHORT TITLE. 1
12		-	This Act may be cited as the ‘‘Recovery of Stolen 2
13		-	Checks Act’’. 3
14		-	SEC. 2. ELECTION TO RECEIVE CERTAIN REPLACEMENT 4
15		-	REFUNDS ELECTRONICALLY. 5
	35	+	tives of the United States of America in Congress assembled, 2
	36	+	SECTION 1. SHORT TITLE. 3
	37	+	This Act may be cited as the ‘‘Recovery of Stolen 4
	38	+	Checks Act’’. 5
	39	+	SEC. 2. ELECTION TO RECEIVE CERTAIN REPLACEMENT RE-6
	40	+	FUNDS ELECTRONICALLY. 7
16	41		(a) I
17		-	NGENERAL.—Section 6402 of the Internal Rev-6
18		-	enue Code of 1986 is amended by adding at the end the 7
19		-	following new subsection: 8
	42	+	NGENERAL.—Section 6402 of the Internal Rev-8
	43	+	enue Code of 1986 is amended by adding at the end the 9
	44	+	following new subsection: 10
20	45		‘‘(o) E
21		-	LECTION TO RECEIVECERTAINREPLACE-9
22		-	MENTREFUNDS BYDIRECTDEPOSIT.—Not later than 10
23		-	the date which is 6 months after the date of the enactment 11
24		-	of this subsection, the Secretary shall prescribe regula-12
25		-	tions to establish procedures to allow for taxpayers, which 13
26		-	are otherwise eligible to receive an amount by paper check 14
27		-	in replacement of a lost or stolen paper check which was 15
28		-	previously sent by the Secretary as a refund of an overpay-16
29		-	ment of tax, to elect to receive such amount by direct de-17
30		-	posit in lieu of receiving such replacement paper check.’’. 18 3
31		-	•HR 1155 EH
32		-	(b) EFFECTIVEDATE.—The amendment made by 1
33		-	this section shall take effect on the date of the enactment 2
34		-	of this Act. 3
35		-	Passed the House of Representatives March 31,
36		-	2025.
37		-	Attest:
38		-	Clerk. 119
	46	+	LECTION TORECEIVECERTAINREPLACEMENT 11
	47	+	R
	48	+	EFUNDS BYDIRECTDEPOSIT.—Not later than the date 12
	49	+	which is 6 months after the date of the enactment of this 13
	50	+	subsection, the Secretary shall prescribe regulations to es-14
	51	+	tablish procedures to allow for taxpayers, which are other-15
	52	+	wise eligible to receive an amount by paper check in re-16
	53	+	placement of a lost or stolen paper check which was pre-17
	54	+	viously sent by the Secretary as a refund of an overpayment 18
	55	+	of tax, to elect to receive such amount by direct deposit in 19
	56	+	lieu of receiving such replacement paper check.’’. 20
	57	+	(b) E
	58	+	FFECTIVEDATE.—The amendment made by this 21
	59	+	section shall take effect on the date of the enactment of this 22
	60	+	Act. 23
	61	+	VerDate Sep 11 2014 22:25 Mar 27, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6203 E:\BILLS\H1155.RH H1155
	62	+	ssavage on LAPJG3WLY3PROD with BILLS Union Calendar No.
	63	+	28
	64	+	119
39	65		TH
40	66		CONGRESS
41	67		1
42	68		ST
43	69		S
44	70		ESSION
45	71
46	72		H. R. 1155
47		-	AN ACT
	73	+	[Report No. 119–41]
	74	+	A BILL
48	75		To amend the Internal Revenue Code of 1986 to
49	76		allow taxpayers to elect to receive certain replace-
50	77		ment refunds electronically.
	78	+	M
	79	+	ARCH
	80	+	27, 2025
	81	+	Reported with an amendment, committed to the Com-
	82	+	mittee of the Whole House on the State of the Union,
	83	+	and ordered to be printed
	84	+	VerDate Sep 11 2014 22:25 Mar 27, 2025 Jkt 059200 PO 00000 Frm 00004 Fmt 6651 Sfmt 6651 E:\BILLS\H1155.RH H1155
	85	+	ssavage on LAPJG3WLY3PROD with BILLS