1.This Act may be cited as the
Emergency Senior Citizens Relief Act
of 2010
.
2.Extension and
modification of certain economic recovery payments
(a)Extension and
modification of paymentsSection 2201 of the American Recovery
and Reinvestment Tax Act of 2009 is amended—
(1)in subsection
(a)(1)(A)—
(A)by inserting
for each of calendar years 2009 and 2011
after shall
disburse
,
(B)by inserting
(for purposes of payments made for calendar year 2009), or the 3-month
period ending with December 2010 (for purposes of payments made for calendar
year 2011)
after the date of the enactment of this Act
,
and
(C)by adding at the
end the following new sentence: In the case of an individual who is
eligible for a payment under the preceding sentence by reason of entitlement to
a benefit described in subparagraph (B)(i), no such payment shall be made to
such individual for calendar year 2011 unless such individual was paid a
benefit described in such subparagraph (B)(i) for any month in the 12-month
period ending with December 2010.
,
(2)in subsection
(a)(1)(B)(iii), by inserting (for purposes of payments made under this
paragraph for calendar year 2009), or the 3-month period ending with December
2010 (for purposes of payments made under this paragraph for calendar year
2011)
before the period at the end,
(3)in subsection
(a)(2)—
(A)by inserting
, or who are utilizing a foreign or domestic Army Post Office, Fleet
Post Office, or Diplomatic Post Office address
after Northern
Mariana Islands
, and
(B)by striking
current address of record
and inserting address of
record, as of the date of certification under subsection (b) for a payment
under this section
,
(4)in subsection
(a)(3)—
(A)by inserting
per calendar year (determined with respect to the calendar year for
which the payment is made, and without regard to the date such payment is
actually paid to such individual)
after only 1 payment under
this section
, and
(B)by inserting
for the same
year
after payments
in the heading thereof,
(5)in subsection
(a)(4)—
(A)by inserting
(or, in the case of subparagraph (D), shall not be due)
after
made
in the matter preceding subparagraph (A),
(B)by striking
subparagraph (A) and inserting the following:
(A)in the case of an
individual entitled to a benefit specified in paragraph (1)(B)(i) or paragraph
(1)(B)(ii)(VIII) if—
(i)for the most
recent month of such individual's entitlement in the applicable 3-month period
described in paragraph (1); or
(ii)for any month
thereafter which is before the month after the month of the payment;
such
individual's benefit under such paragraph was not payable by reason of
subsection (x) or (y) of section 202 of the Social Security Act (42 U.S.C. 402) or section
1129A of such Act (42 U.S.C.
1320a-8a);,
(C)in subparagraph
(B), by striking 3 month period
and inserting applicable
3-month period
,
(D)by striking
subparagraph (C) and inserting the following:
(C)in the case of an
individual entitled to a benefit specified in paragraph (1)(C) if—
(i)for the most
recent month of such individual's eligibility in the applicable 3-month period
described in paragraph (1); or
(ii)for any month
thereafter which is before the month after the month of the payment;
such
individual's benefit under such paragraph was not payable by reason of
subsection (e)(1)(A) or (e)(4) of section 1611 (42 U.S.C. 1382) or section
1129A of such Act (42 U.S.C. 1320a-8a);
or,
(E)by striking
subparagraph (D) and inserting the following:
(D)in the case of
any individual whose date of death occurs—
(i)before the date
of the receipt of the payment; or
(ii)in the case of a
direct deposit, before the date on which such payment is deposited into such
individual's account.
,
(F)by adding at the
end the following flush sentence:
In the
case of any individual whose date of death occurs before a payment is
negotiated (in the case of a check) or deposited (in the case of a direct
deposit), such payment shall not be due and shall not be reissued to the estate
of such individual or to any other
person.,
and
(G)by adding at the
end, as amended by subparagraph (F), the following new sentence:
Subparagraphs (A)(ii) and (C)(ii) shall apply only in the case of
certifications under subsection (b) which are, or but for this paragraph would
be, made after the date of the enactment of Emergency Senior Citizens Relief Act of
2010, and shall apply to such certifications without regard to
the calendar year of the payments to which such certifications
apply.
.
(6)in subsection
(a)(5)—
(A)by inserting
, in the case of payments for calendar year 2009, and no later than
April 30, 2011, in the case of payments for calendar year 2011
before
the period at the end of the first sentence of subparagraph (A), and
(B)by striking
subparagraph (B) and inserting the following:
(B)No
payment for calendar year 2009 shall be disbursed under this section after
December 31, 2010, and no payment for calendar year 2011 shall be disbursed
under this section after December 31, 2012, regardless of any determinations of
entitlement to, or eligibility for, such payment made after whichever of such
dates is applicable to such
payment.
,
(7)in subsection
(b), by inserting (except that such certification shall be affected by a
determination that an individual is an individual described in subparagraph
(A), (B), (C), or (D) of subsection (a)(4) during a period described in such
subparagraphs), and no individual shall be certified to receive a payment under
this section for a calendar year if such individual has at any time been denied
certification for such a payment for such calendar year by reason of
subparagraph (A)(ii) or (C)(ii) of subsection (a)(4) (unless such individual is
subsequently determined not to have been an individual described in either such
subparagraph at the time of such denial)
before the period at the end
of the last sentence,
(8)in subsection
(c), by striking paragraph (4) and inserting the following:
(4)Payments
subject to offset and reclamationNotwithstanding paragraph (3),
any payment made under this section—
(A)shall, in the
case of a payment by direct deposit which is made after the date of the
enactment of the Emergency Senior Citizens
Relief Act of 2010, be subject to the reclamation provisions
under subpart B of part 210 of title 31, Code of Federal Regulations (relating
to reclamation of benefit payments); and
(B)shall not, for
purposes of section 3716 of title 31, United States Code, be considered a
benefit payment or cash benefit made under the applicable program described in
subparagraph (B) or (C) of subsection (a)(1), and all amounts paid shall be
subject to offset under such section 3716 to collect delinquent
debts.
,
(9)in subsection
(e)—
(A)by striking
2011
and inserting 2013
,
(B)by inserting
section 2(b) of the Emergency Senior
Citizens Relief Act of 2010,
after section
2202,
in paragraph (1), and
(C)by adding at the
following new paragraph:
(5)(A)For the Secretary of
the Treasury, an additional $5,200,000 for purposes described in paragraph
(1).
(B)For the Commissioner of Social
Security, an additional $5,000,000 for the purposes described in paragraph
(2)(B).
(C)For the Railroad Retirement Board, an
additional $600,000 for the purposes described in paragraph (3)(B).
(D)For the Secretary of Veterans Affairs,
an additional $625,000 for the Information Systems Technology
account
.
(b)Extension of
special credit for certain government retirees
(1)In the case of an
eligible individual (as defined in section 2202(b) of the American Recovery and
Reinvestment Tax Act of 2009, applied by substituting 2011
for
2009
), with respect to the first taxable year of such individual
beginning in 2011, section 2202 of the American Recovery and Reinvestment Tax
Act of 2009 shall be applied by substituting 2011
for
2009
each place it appears.
(2)Subsection (c) of section 36A of the Internal Revenue
Code of 1986 is amended by inserting , and any credit allowed to the
taxpayer under section 2(b)(1) of the Emergency Senior Citizens Relief Act of
2010
after the American Recovery and Reinvestment
Tax Act of 2009
.
(c)
(1)Except as otherwise provided in paragraph (2), the
amendments made by this section shall take effect on the date of the enactment
of this Act.
(2)Application of
rule relating to deceased individualsThe amendment made by
subsection (a)(5)(F) shall take effect as if included in section 2201 of the
American Recovery and Reinvestment Tax Act of 2009.