119 HR 1155 RH: Recovery of Stolen Checks Act U.S. House of Representatives 2025-03-27 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.
IBUnion Calendar No. 28119th CONGRESS1st SessionH. R. 1155[Report No. 119–41]IN THE HOUSE OF REPRESENTATIVESFebruary 10, 2025Ms. Malliotakis (for herself, Ms. Sewell, and Mr. Kustoff) introduced the following bill; which was referred to the Committee on Ways and MeansMarch 27, 2025Additional sponsor: Mr. IssaMarch 27, 2025Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printedStrike out all after the enacting clause and insert the part printed in italicFor text of introduced bill, see copy of bill as introduced on February 10, 2025A BILLTo amend the Internal Revenue Code of 1986 to allow taxpayers to elect to receive certain replacement refunds electronically.
1.
Short title
This Act may be cited as the Recovery of Stolen Checks Act.
2.
Election to receive certain replacement refunds electronically
(a)
In general
Section 6402 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:(o)
Election to receive certain replacement refunds by direct deposit
Not later than the date which is 6 months after the date of the enactment of this subsection, the Secretary shall prescribe regulations to establish procedures to allow for taxpayers, which are otherwise eligible to receive an amount by paper check in replacement of a lost or stolen paper check which was previously sent by the Secretary as a refund of an overpayment of tax, to elect to receive such amount by direct deposit in lieu of receiving such replacement paper check..(b)
Effective date
The amendment made by this section shall take effect on the date of the enactment of this Act.
March 27, 2025Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed