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 child sex abuse 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.

II 117TH CONGRESS 1ST SESSION S. 931 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 child sex abuse 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 child sex abuse 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- 1 tives of the United States of America in Congress assembled, 2 VerDate Sep 11 2014 04:40 Apr 14, 2021 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S931.IS S931 pbinns on DSKJLVW7X2PROD with BILLS 2 •S 931 IS SECTION 1. PROHIBITING 2021 RECOVERY REBATES FROM 1 BEING PROVIDED TO CERTAIN PRISONERS. 2 (a) IN GENERAL.—Section 6428B of the Internal 3 Revenue Code of 1986, as added by section 9601 of the 4 American Rescue Plan Act of 2021, is amended— 5 (1) by redesignating subsections (h) and (i) as 6 subsections (i) and (j), respectively; 7 (2) in subsection (j), as so redesignated, by 8 striking ‘‘subsection (h)(1)’’ each place it appears 9 and inserting ‘‘subsection (i)(1)’’; and 10 (3) by inserting after subsection (g) the fol- 11 lowing: 12 ‘‘(h) SPECIAL RULES WITH RESPECT TO CERTAIN 13 PRISONERS.— 14 ‘‘(1) DISALLOWANCE OF CREDIT.— 15 ‘‘(A) IN GENERAL.—Subject to subpara- 16 graph (B), no credit shall be allowed under sub- 17 section (a) to an eligible individual who is, for 18 each day during calendar year 2021— 19 ‘‘(i) confined in a jail, prison, or other 20 penal institution or correctional facility 21 pursuant to the conviction of the individual 22 for a sex offense involving a minor (other 23 than an offense involving child pornog- 24 raphy) under Federal or State law; or 25 VerDate Sep 11 2014 04:40 Apr 14, 2021 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S931.IS S931 pbinns on DSKJLVW7X2PROD with BILLS 3 •S 931 IS ‘‘(ii) is confined by court order in an 1 institution at public expense in connection 2 with— 3 ‘‘(I) a verdict or finding that the 4 individual is guilty but insane, with 5 respect to a sex offense involving a 6 minor (other than an offense involving 7 child pornography) under Federal or 8 State law; 9 ‘‘(II) a verdict or finding that the 10 individual is not guilty of such an of- 11 fense by reason of insanity; 12 ‘‘(III) a finding that such indi- 13 vidual is incompetent to stand trial 14 under an allegation of such an of- 15 fense; or 16 ‘‘(IV) a similar verdict or finding 17 with respect to such an offense based 18 on similar factors (such as a mental 19 disease, a mental defect, or mental in- 20 competence). 21 ‘‘(B) JOINT RETURN.—In the case of eligi- 22 ble individuals filing a joint return where 1 23 spouse is described in subparagraph (A), sub- 24 VerDate Sep 11 2014 04:40 Apr 14, 2021 Jkt 019200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S931.IS S931 pbinns on DSKJLVW7X2PROD with BILLS 4 •S 931 IS section (b)(1) shall be applied by substituting 1 ‘$1,400’ for ‘$2,800’. 2 ‘‘(2) DENIAL OF ADVANCE REFUND OR CRED- 3 IT.—No refund or credit shall be made or allowed 4 under subsection (g) with respect to any individual 5 whom the Secretary has knowledge is, at the time of 6 any determination made pursuant to paragraph (3) 7 of such subsection, described in clause (i) or (ii) of 8 paragraph (1)(A) of this subsection.’’. 9 (b) CRIME VICTIMS FUND.— 10 (1) IN GENERAL.—There are transferred to the 11 Crime Victims Fund, established under section 1402 12 of the Victims of Crime Act of 1984 (34 U.S.C. 13 20101), out of any money in the Treasury not other- 14 wise obligated, an amount equal to the total reduc- 15 tion in outlays by reason of the amendment made by 16 subsection (a). 17 (2) USE OF FUNDS.—Any amount transferred 18 to the Crime Victims Fund under paragraph (1) 19 shall be merged with and be available for the same 20 purposes as amounts deposited in the Crime Victims 21 Fund under section 1402(b) of the Victims of Crime 22 Act of 1984 (34 U.S.C. 20101(b)). 23 (c) EFFECTIVE DATE.—The amendments made by 24 subsection (a) shall take effect as if included in the enact- 25 VerDate Sep 11 2014 04:40 Apr 14, 2021 Jkt 019200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\S931.IS S931 pbinns on DSKJLVW7X2PROD with BILLS 5 •S 931 IS ment of section 9601 of the American Rescue Plan Act 1 of 2021 (Public Law 117–2). 2 Æ VerDate Sep 11 2014 04:40 Apr 14, 2021 Jkt 019200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6301 E:\BILLS\S931.IS S931 pbinns on DSKJLVW7X2PROD with BILLS