3.0.0 2762 2023-01-11T13:31:27Z 2023-01-11T13:31:27Z Senate S 2016-04-07 114 ssfi00 Finance Committee Senate Standing Referred to 2016-04-07T19:31:19Z 2016-04-07 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2016-04-07 Introduced in Senate IntroReferral 10000 9 Library of Congress C000542 Sen. Coats, Daniel [R-IN] DANIEL COATS R IN RAY N B001261 Sen. Barrasso, John [R-WY] John Barrasso R WY 2016-04-07 True Taxation Border security and unlawful immigration Correctional facilities and imprisonment Health care costs and insurance Health care coverage and access Income tax credits Income tax deductions Taxation 00 2016-04-07 Introduced in Senate 2016-04-18T18:58:38Z Recovering Erroneous Credits from Outlaws and Unlawful Persons Act of 2016 or the RECOUP Act of 2016

This bill amends the Internal Revenue Code to provide for the full recapture of advance payments of refundable tax credits for health coverage under the Patient Protection and Affordable Care Act, if the payments were made to individuals who are not lawfully present in the United States or are incarcerated. The bill also specifies that the premiums of certain incarcerated individuals for whom a taxpayer is allowed a deduction for a personal exemption (including the taxpayer, the taxpayer's spouse, or dependents) must be excluded from calculations of premium assistance credit amounts.

]]> RECOUP Act of 2016 Display Title RECOUP Act of 2016 Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to provide for full recapture of the refundable credit for coverage under a qualified health plan in the case of individuals who are not lawfully present in the United States or who are incarcerated. Introduced in Senate IS Short Titles as Introduced RECOUP Act of 2016 Short Titles as Introduced Recovering Erroneous Credits from Outlaws and Unlawful Persons Act of 2016 Introduced in Senate 2016-04-07T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114s2762is/xml/BILLS-114s2762is.xml 2016-04-07 Read twice and referred to the Committee on Finance. 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. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.