[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5659 Introduced in House (IH)]

111th CONGRESS
  2d Session
                                H. R. 5659

 To amend the Internal Revenue Code of 1986 to provide for the payment 
       of recovery rebates on the basis of tax returns for 2007 
notwithstanding the limitation on timing of payments where necessary to 
                     correct a manifest injustice.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              July 1, 2010

Ms. Pingree of Maine 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 provide for the payment 
       of recovery rebates on the basis of tax returns for 2007 
notwithstanding the limitation on timing of payments where necessary to 
                     correct a manifest injustice.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. PAYMENT OF RECOVERY REBATES BASED ON 2007 RETURNS 
              NOTWITHSTANDING LIMITATION ON TIMING OF PAYMENTS TO 
              CORRECT MANIFEST INJUSTICE.

    Paragraph (3) of section 6428(g) of the Internal Revenue Code of 
1986 is amended by striking ``2008.'' and inserting ``2008, unless the 
Secretary determines paying such refund or credit is necessary to 
correct a manifest injustice.''.
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