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II
117TH CONGRESS
1ST SESSION
S. 930
To amend the Internal Revenue Code of 1986 to ensure that the 2021
recovery rebates as provided for in the American Rescue Plan Act are
not provided to prison inmates convicted of rape and that such sums
shall be redirected to the Department of Justice to be paid out in
the form of restitution to compensate victims of crime.
IN THE SENATE OF THE UNITED STATES
MARCH 23, 2021
Mr. CRUZ introduced the following bill; which was read twice and referred to
the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to ensure
that the 2021 recovery rebates as provided for in the
American Rescue Plan Act are not provided to prison
inmates convicted of rape and that such sums shall be
redirected to the Department of Justice to be paid out
in the form of restitution to compensate victims of crime.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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•S 930 IS
SECTION 1. PROHIBITING 2021 RECOVERY REBATES FROM
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BEING PROVIDED TO CERTAIN PRISONERS.
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(a) IN GENERAL.—Section 6428B of the Internal
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Revenue Code of 1986, as added by section 9601 of the
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American Rescue Plan Act of 2021, is amended—
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(1) by redesignating subsections (h) and (i) as
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subsections (i) and (j), respectively;
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(2) in subsection (j), as so redesignated, by
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striking ‘‘subsection (h)(1)’’ each place it appears
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and inserting ‘‘subsection (i)(1)’’; and
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(3) by inserting after subsection (g) the fol-
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lowing:
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‘‘(h) SPECIAL RULES WITH RESPECT TO CERTAIN
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PRISONERS.—
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‘‘(1) DISALLOWANCE OF CREDIT.—
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‘‘(A) IN
GENERAL.—Subject to subpara-
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graph (B), no credit shall be allowed under sub-
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section (a) to an eligible individual who is, for
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each day during calendar year 2021—
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‘‘(i) confined in a jail, prison, or other
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penal institution or correctional facility
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pursuant to the conviction of the individual
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for a rape offense under Federal or State
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law; or
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•S 930 IS
‘‘(ii) is confined by court order in an
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institution at public expense in connection
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with—
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‘‘(I) a verdict or finding that the
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individual is guilty but insane, with
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respect to a rape offense under Fed-
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eral or State law;
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‘‘(II) a verdict or finding that the
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individual is not guilty of such an of-
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fense by reason of insanity;
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‘‘(III) a finding that such indi-
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vidual is incompetent to stand trial
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under an allegation of such an of-
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fense; or
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‘‘(IV) a similar verdict or finding
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with respect to such an offense based
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on similar factors (such as a mental
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disease, a mental defect, or mental in-
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competence).
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‘‘(B) JOINT RETURN.—In the case of eligi-
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ble individuals filing a joint return where 1
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spouse is described in subparagraph (A), sub-
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section (b)(1) shall be applied by substituting
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‘$1,400’ for ‘$2,800’.
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•S 930 IS
‘‘(2) DENIAL OF ADVANCE REFUND OR CRED-
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IT.—No refund or credit shall be made or allowed
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under subsection (g) with respect to any individual
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whom the Secretary has knowledge is, at the time of
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any determination made pursuant to paragraph (3)
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of such subsection, described in clause (i) or (ii) of
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paragraph (1)(A) of this subsection.’’.
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(b) CRIME VICTIMS FUND.—
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(1) IN GENERAL.—There are transferred to the
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Crime Victims Fund, established under section 1402
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of the Victims of Crime Act of 1984 (34 U.S.C.
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20101), out of any money in the Treasury not other-
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wise obligated, an amount equal to the total reduc-
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tion in outlays by reason of the amendment made by
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subsection (a).
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(2) USE OF FUNDS.—Any amount transferred
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to the Crime Victims Fund under paragraph (1)
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shall be merged with and be available for the same
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purposes as amounts deposited in the Crime Victims
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Fund under section 1402(b) of the Victims of Crime
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Act of 1984 (34 U.S.C. 20101(b)).
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(c) EFFECTIVE DATE.—The amendments made by
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subsection (a) shall take effect as if included in the enact-
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•S 930 IS
ment of section 9601 of the American Rescue Plan Act
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of 2021 (Public Law 117–2).
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Æ
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