[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 204 Introduced in Senate (IS)]

114th CONGRESS
  1st Session
                                 S. 204

 To reinstate the 10-year statute of limitations period applicable to 
    collection of amounts paid to Social Security beneficiaries by 
   administrative offset, and prevent recovery of overpayments from 
                   individuals under 18 years of age.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            January 21, 2015

  Mrs. Boxer introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To reinstate the 10-year statute of limitations period applicable to 
    collection of amounts paid to Social Security beneficiaries by 
   administrative offset, and prevent recovery of overpayments from 
                   individuals under 18 years of age.

    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 Americans 
Act''.

SEC. 2. STATUTE OF LIMITATION ON RECOVERY BY ADMINISTRATIVE OFFSET FOR 
              AMOUNTS PAID TO SOCIAL SECURITY BENEFICIARIES.

    (a) In General.--Paragraph (2) of section 3716(e) of title 31, 
United States Code, is amended to read as follows:
    ``(2) This section does not apply--
            ``(A) to a claim under this subchapter relating to any 
        payments made to an individual under title II or title XVI of 
        the Social Security Act that has been outstanding for more than 
        10 years; or
            ``(B) when a statute explicitly prohibits using 
        administrative offset or setoff to collect the claim or type of 
        claim involved.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to any debt outstanding on or after the date of the enactment of 
this Act.

SEC. 3. ELIMINATION OF RECOVERY OF OVERPAYMENTS MADE TO OR ON BEHALF OF 
              MINOR.

    (a) In General.--Section 204(a) of the Social Security Act (42 
U.S.C. 404(a)) is amended by adding at the end the following new 
paragraph:
    ``(3) Notwithstanding any other provision of this section, in the 
case of any payment under this title or title XVI of more than the 
correct amount that is made to or on behalf of an individual who has 
not attained 18 years of age at the time of such payment, such 
individual shall not be liable for the repayment of the amount of such 
payment in excess of the correct amount.''.
    (b) Conforming Amendments.--
            (1) Cross-program recovery of overpayments.--Subsection (a) 
        of the undesignated section following section 1146 of the 
        Social Security Act (42 U.S.C. 1320b-17) is amended by striking 
        ``Subject to subsection (b)'' and inserting ``Subject to 
        section 204(a)(3) and subsection (b)''.
            (2) Overpayment of disability benefits.--Section 
        1631(b)(1)(A) of the Social Security Act (42 U.S.C. 
        1383(b)(1)(A)) is amended by striking ``Whenever'' and 
        inserting ``Subject to section 204(a)(3), whenever''.
    (c) Effective Date.--The amendments made by this section shall 
apply to payments made on or after the date of the enactment of this 
Act.

SEC. 4. PROHIBITING TAX REFUND OFFSET OF SOCIAL SECURITY OVERPAYMENTS 
              MADE TO OR ON BEHALF OF MINOR.

    (a) In General.--Section 6402(d) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
            ``(4) Special rule for certain overpayments made to or on 
        behalf of minor.--Paragraph (1) shall not apply in the case of 
        a payment under title II or XVI of the of Social Security Act 
        of more than the correct amount that is made to or on behalf of 
        an individual who has not attained 18 years of age at the time 
        of such payment.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to payments made under title II or XVI of the of Social Security Act on 
or after the date of the enactment of this Act.
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