[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2774 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 2774

 To amend title II of the Social Security Act to prohibit recovery of 
  certain overpayments through tax refund offsets and to prohibit the 
  application of the earnings test with respect to child's insurance 
                   benefits, and for other purposes.


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                    IN THE HOUSE OF REPRESENTATIVES

                             June 15, 2015

Mr. Buchanan (for himself and Mr. Blumenauer) introduced the following 
      bill; which was referred to the Committee on Ways and Means

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                                 A BILL


 
 To amend title II of the Social Security Act to prohibit recovery of 
  certain overpayments through tax refund offsets and to prohibit the 
  application of the earnings test with respect to child's insurance 
                   benefits, and for other purposes.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Stop Punishing Innocent Taxpayers 
Act''.

SEC. 2. RESTRICTION ON RECOVERY OF CERTAIN OVERPAYMENTS.

    Section 204(a)(1)(A) of the Social Security Act (42 U.S.C. 
404(a)(1)(A)) is amended by inserting after ``section 3720A of title 
31, United States Code'' the following: ``(except that recovery by such 
means of reduction in tax refunds or by any other means may not be used 
with respect to any payment to a person who had not attained the age of 
18 at the time such payment was made)''.

SEC. 3. RESTRICTION ON APPLICATION OF EARNINGS TEST WITH RESPECT TO 
              CHILD'S INSURANCE BENEFITS.

    (a) In General.--Section 203(f)(8) of such Act (42 U.S.C. 
403(f)(8)) is amended by adding at the end the following new 
subparagraph:
                    ``(F) Notwithstanding any other provision of this 
                subsection, no deductions in benefits shall be made 
                under subsection (b) with respect to the earnings of 
                any individual in any month in which the individual is 
                entitled to a child's insurance benefit under section 
                202(d).''.
    (b) Effective Date.--The amendment made by this section shall apply 
with respect to taxable years ending after December 31, 2015.
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