119 S2449 IS: Recovery of Stolen Checks Act U.S. Senate 2025-07-24 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

II 119th CONGRESS 1st Session S. 2449 IN THE SENATE OF THE UNITED STATES July 24, 2025 Mrs. Blackburn (for herself, Mr. Warner, Mr. Justice, Mr. Ricketts, Mr. Husted, Ms. Hassan, Mr. Wyden, Mr. Warnock, Mr. Scott of Florida, and Ms. Cortez Masto) introduced the following bill; which was read twice and referred to the Committee on Finance 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.