Seniors Protection Act of 2011 - Directs the Secretary of the Treasury to disburse a $250 payment to recipients of Social Security, SSI (Supplemental Security Income under title XVI of the Social Security Act), railroad retirement benefits, and veterans disability compensation or pension benefits if no cost-of-living adjustment is payable in 2011.
Allows a tax credit for $250 ($500 in the case of a joint return if both spouses are eligible) for certain federal, state, and territorial retirees.
[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2590 Introduced in House (IH)]
112th CONGRESS
1st Session
H. R. 2590
To ensure that seniors, veterans, and people with disabilities who
receive Social Security and certain other Federal benefits, as well as
Federal, State, and local government retirees, receive a one-time $250
payment due to there being no cost-of-living adjustment in 2011.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
July 19, 2011
Mr. Crowley (for himself, Ms. Brown of Florida, Mr. Conyers, Mr.
DeFazio, Mr. Farr, Mr. Higgins, Mr. Jackson of Illinois, Mr. Lewis of
Georgia, Mr. Lipinski, Mr. Rahall, Mr. Reyes, Ms. Sewell, Mr. Towns,
Mr. Wu, Mr. Deutch, Mr. Thompson of Mississippi, Mr. Pascrell, Mr.
McGovern, and Mr. Filner) introduced the following bill; which was
referred to the Committee on Ways and Means, and in addition to the
Committees on Transportation and Infrastructure and Veterans' Affairs,
for a period to be subsequently determined by the Speaker, in each case
for consideration of such provisions as fall within the jurisdiction of
the committee concerned
_______________________________________________________________________
A BILL
To ensure that seniors, veterans, and people with disabilities who
receive Social Security and certain other Federal benefits, as well as
Federal, State, and local government retirees, receive a one-time $250
payment due to there being no cost-of-living adjustment in 2011.
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 ``Seniors Protection Act of 2011''.
SEC. 2. PAYMENT IN LIEU OF A COST-OF-LIVING ADJUSTMENT TO RECIPIENTS OF
SOCIAL SECURITY, SUPPLEMENTAL SECURITY INCOME, RAILROAD
RETIREMENT BENEFITS, AND VETERANS DISABILITY COMPENSATION
OR PENSION BENEFITS.
(a) Authority To Make Payments.--
(1) Eligibility.--
(A) In general.--Subject to paragraph (5)(B), the
Secretary of the Treasury shall disburse a $250 payment
to each individual who, for any month during the 3-
month period ending with the month which ends prior to
the month that includes the date of the enactment of
this Act, is entitled to a benefit payment described in
clause (i), (ii), or (iii) of subparagraph (B) or is
eligible for a SSI cash benefit described in
subparagraph (C). In the case of an individual who is
eligible for a payment under this subparagraph by
reason of entitlement to a benefit described in
subparagraph (B)(i), no such payment shall be made to
such individual unless such individual was paid a
benefit described in such subparagraph (B)(i) for any
month in the 12-month period ending with the month
which ends prior to the month that includes the date of
the enactment of this Act.
(B) Benefit payment described.--For purposes of
subparagraph (A):
(i) Title ii benefit.--A benefit payment
described in this clause is a monthly insurance
benefit payable (without regard to sections
202(j)(1) and 223(b) of the Social Security Act
(42 U.S.C. 402(j)(1), 423(b))) under--
(I) section 202(a) of such Act (42
U.S.C. 402(a));
(II) section 202(b) of such Act (42
U.S.C. 402(b));
(III) section 202(c) of such Act
(42 U.S.C. 402(c));
(IV) section 202(d)(1)(B)(ii) of
such Act (42 U.S.C. 402(d)(1)(B)(ii));
(V) section 202(e) of such Act (42
U.S.C. 402(e));
(VI) section 202(f) of such Act (42
U.S.C. 402(f));
(VII) section 202(g) of such Act
(42 U.S.C. 402(g));
(VIII) section 202(h) of such Act
(42 U.S.C. 402(h));
(IX) section 223(a) of such Act (42
U.S.C. 423(a));
(X) section 227 of such Act (42
U.S.C. 427); or
(XI) section 228 of such Act (42
U.S.C. 428).
(ii) Railroad retirement benefit.--A
benefit payment described in this clause is a
monthly annuity or pension payment payable
(without regard to section 5(a)(ii) of the
Railroad Retirement Act of 1974 (45 U.S.C.
231d(a)(ii))) under--
(I) section 2(a)(1) of such Act (45
U.S.C. 231a(a)(1));
(II) section 2(c) of such Act (45
U.S.C. 231a(c));
(III) section 2(d)(1)(i) of such
Act (45 U.S.C. 231a(d)(1)(i));
(IV) section 2(d)(1)(ii) of such
Act (45 U.S.C. 231a(d)(1)(ii));
(V) section 2(d)(1)(iii)(C) of such
Act to an adult disabled child (45
U.S.C. 231a(d)(1)(iii)(C));
(VI) section 2(d)(1)(iv) of such
Act (45 U.S.C. 231a(d)(1)(iv));
(VII) section 2(d)(1)(v) of such
Act (45 U.S.C. 231a(d)(1)(v)); or
(VIII) section 7(b)(2) of such Act
(45 U.S.C. 231f(b)(2)) with respect to
any of the benefit payments described
in clause (i) of this subparagraph.
(iii) Veterans benefit.--A benefit payment
described in this clause is a compensation or
pension payment payable under--
(I) section 1110, 1117, 1121, 1131,
1141, or 1151 of title 38, United
States Code;
(II) section 1310, 1312, 1313,
1315, 1316, or 1318 of title 38, United
States Code;
(III) section 1513, 1521, 1533,
1536, 1537, 1541, 1542, or 1562 of
title 38, United States Code; or
(IV) section 1805, 1815, or 1821 of
title 38, United States Code,
to a veteran, surviving spouse, child, or
parent as described in paragraph (2), (3),
(4)(A)(ii), or (5) of section 101, title 38,
United States Code, who received that benefit
during any month within the 3-month period
ending with the month which ends prior to the
month that includes the date of the enactment
of this Act.
(C) SSI cash benefit described.--A SSI cash benefit
described in this subparagraph is a cash benefit
payable under section 1611 (other than under subsection
(e)(1)(B) of such section) or 1619(a) of the Social
Security Act (42 U.S.C. 1382, 1382h).
(2) Requirement.--A payment shall be made under paragraph
(1) only to individuals who reside in 1 of the 50 States, the
District of Columbia, Puerto Rico, Guam, the United States
Virgin Islands, American Samoa, or the Northern Mariana
Islands, or who are utilizing a foreign or domestic Army Post
Office, Fleet Post Office, or Diplomatic Post Office address.
For purposes of the preceding sentence, the determination of
the individual's residence shall be based on the address of
record, as of the date of certification under subsection (b)
for a payment under this section.
(3) No double payments.--An individual shall be paid only 1
payment under this section, regardless of whether the
individual is entitled to, or eligible for, more than 1 benefit
or cash payment described in paragraph (1).
(4) Limitation.--A payment under this section shall not be
made (or, in the case of subparagraph (D), shall not be due)--
(A) in the case of an individual entitled to a
benefit specified in paragraph (1)(B)(i) or paragraph
(1)(B)(ii)(VIII) if--
(i) for the most recent month of such
individual's entitlement in the 3-month period
described in paragraph (1), or
(ii) for the month (as determined by the
Commissioner of Social Security) in which such
individual would, but for this paragraph, have
been certified under subsection (b) to receive
a payment under this section,
such individual's benefit under such paragraph was not
payable by reason of subsection (x) or (y) of section
202 of the Social Security Act (42 U.S.C. 402) or
section 1129A of such Act (42 U.S.C. 1320a-8a);
(B) in the case of an individual entitled to a
benefit specified in paragraph (1)(B)(iii) if, for the
most recent month of such individual's entitlement in
the 3-month period described in paragraph (1), such
individual's benefit under such paragraph was not
payable, or was reduced, by reason of section 1505,
5313, or 5313B of title 38, United States Code;
(C) in the case of an individual entitled to a
benefit specified in paragraph (1)(C) if--
(i) for such most recent month of such
individual's eligibility in the 3-month period
described in paragraph (1), or
(ii) for the month (as determined by the
Commissioner of Social Security) in which such
individual would, but for this paragraph, have
been certified under subsection (b) to receive
a payment under this section,
such individual's benefit under such paragraph was not
payable by reason of subsection (e)(1)(A) or (e)(4) of
section 1611 (42 U.S.C. 1382) or section 1129A of such
Act (42 U.S.C. 1320a-8a); or
(D) in the case of any individual whose date of
death occurs--
(i) before the date of negotiation of a
check payment to an individual certified under
subsection (b) to receive a payment under this
section; or
(ii) in the case of a direct deposit,
before the date on which such payment is
deposited into such individual's account.
In the case of any individual whose date of death occurs before
a payment under this section is negotiated (in the case of a
check) or deposited (in the case of a direct deposit), such
payment shall not be due and shall not be reissued to the
estate of such individual or to any other person. In no case
shall payment be made to, or on behalf of, an individual who is
not alive at the time of issuance or reissuance.
(5) Timing and manner of payments.--
(A) In general.--The Secretary of the Treasury
shall commence disbursing payments under this section
at the earliest practicable date in 2011. The Secretary
of the Treasury may disburse any payment electronically
to an individual in such manner as if such payment was
a benefit payment or cash benefit to such individual
under the applicable program described in subparagraph
(B) or (C) of paragraph (1).
(B) Deadline.--No payments shall be disbursed under
this section after December 31, 2011, regardless of any
determinations of entitlement to, or eligibility for,
such payments made after such date.
(b) Identification of Recipients.--The Commissioner of Social
Security, the Railroad Retirement Board, and the Secretary of Veterans
Affairs shall certify the individuals entitled to receive payments
under this section and provide the Secretary of the Treasury with the
information needed to disburse such payments. A certification of an
individual shall be unaffected by any subsequent determination or
redetermination of the individual's entitlement to, or eligibility for,
a benefit specified in subparagraph (B) or (C) of subsection (a)(1)
(except that such certification shall be affected by a determination
that an individual is an individual described in subparagraph (D) of
subsection (a)(4) during a period described in such subparagraph), and
no individual shall be certified to receive a payment under this
section if such individual has at any time been denied certification
for such a payment by reason of subparagraph (A)(ii) or (C)(ii) of
subsection (a)(4) (unless such individual is subsequently determined
not to have been an individual described in either such subparagraph at
the time of such denial).
(c) Treatment of Payments.--
(1) Payment to be disregarded for purposes of all federal
and federally assisted programs.--A payment under subsection
(a) shall not be regarded as income and shall not be regarded
as a resource for the month of receipt and the following 9
months, for purposes of determining the eligibility of the
recipient (or the recipient's spouse or family) for benefits or
assistance, or the amount or extent of benefits or assistance,
under any Federal program or under any State or local program
financed in whole or in part with Federal funds.
(2) Payment not considered income for purposes of
taxation.--A payment under subsection (a) shall not be
considered as gross income for purposes of the Internal Revenue
Code of 1986.
(3) Payments protected from assignment.--The provisions of
sections 207 and 1631(d)(1) of the Social Security Act (42
U.S.C. 407, 1383(d)(1)), section 14(a) of the Railroad
Retirement Act of 1974 (45 U.S.C. 231m(a)), and section 5301 of
title 38, United States Code, shall apply to any payment made
under subsection (a) as if such payment was a benefit payment
or cash benefit to such individual under the applicable program
described in subparagraph (B) or (C) of subsection (a)(1).
(4) Payments subject to offset and reclamation.--
Notwithstanding paragraph (3)--
(A) any payment made under this section shall, in
the case of a payment of a direct deposit, be subject
to the reclamation provisions under subpart B of part
210 of title 31, Code of Federal Regulations (relating
to reclamation of benefit payments); and
(B) any payment made under this section shall not,
for purposes of section 3716 of title 31, United States
Code, be considered a benefit payment or cash benefit
made under the applicable program described in
subparagraph (B) or (C) of subsection (a)(1), and all
amounts paid shall be subject to offset to collect
delinquent debts.
(d) Payment to Representative Payees and Fiduciaries.--
(1) In general.--In any case in which an individual who is
entitled to a payment under subsection (a) and whose benefit
payment or cash benefit described in paragraph (1) of that
subsection is paid to a representative payee or fiduciary, the
payment under subsection (a) shall be made to the individual's
representative payee or fiduciary and the entire payment shall
be used only for the benefit of the individual who is entitled
to the payment.
(2) Applicability.--
(A) Payment on the basis of a title ii or ssi
benefit.--Section 1129(a)(3) of the Social Security Act
(42 U.S.C. 1320a-8(a)(3)) shall apply to any payment
made on the basis of an entitlement to a benefit
specified in paragraph (1)(B)(i) or (1)(C) of
subsection (a) in the same manner as such section
applies to a payment under title II or XVI of such Act.
(B) Payment on the basis of a railroad retirement
benefit.--Section 13 of the Railroad Retirement Act (45
U.S.C. 231l) shall apply to any payment made on the
basis of an entitlement to a benefit specified in
paragraph (1)(B)(ii) of subsection (a) in the same
manner as such section applies to a payment under such
Act.
(C) Payment on the basis of a veterans benefit.--
Sections 5502, 6106, and 6108 of title 38, United
States Code, shall apply to any payment made on the
basis of an entitlement to a benefit specified in
paragraph (1)(B)(iii) of subsection (a) in the same
manner as those sections apply to a payment under that
title.
SEC. 3. SPECIAL CREDIT FOR CERTAIN GOVERNMENT RETIREES.
(a) In General.--In the case of an eligible individual, there shall
be allowed as a credit against the tax imposed by subtitle A of the
Internal Revenue Code of 1986 for the first taxable year beginning in
2011 an amount equal $250 ($500 in the case of a joint return where
both spouses are eligible individuals).
(b) Eligible Individual.--For purposes of this section--
(1) In general.--The term ``eligible individual'' means any
individual--
(A) who receives during the first taxable year
beginning in 2011 any amount as a pension or annuity
for service performed in the employ of the United
States or any State, the District of Columbia, Puerto
Rico, Guam, the United States Virgin Islands, American
Samoa, and the Northern Mariana Islands, or any
instrumentality thereof, which is not considered
employment for purposes of chapter 21 of the Internal
Revenue Code of 1986, and
(B) who does not receive a payment under section 2
during such taxable year.
(2) Identification number requirement.--Such term shall not
include any individual who does not include on the return of
tax for the taxable year--
(A) such individual's social security account
number, and
(B) in the case of a joint return, the social
security account number of one of the taxpayers on such
return.
For purposes of the preceding sentence, the social security
account number shall not include a TIN (as defined in section
7701(a)(41) of the Internal Revenue Code of 1986) issued by the
Internal Revenue Service. Any omission of a correct social
security account number required under this subparagraph shall
be treated as a mathematical or clerical error for purposes of
applying section 6213(g)(2) of such Code to such omission.
(c) Treatment of Credit.--
(1) Refundable credit.--The credit allowed by subsection
(a) shall be treated as allowed by subpart C of part IV of
subchapter A of chapter 1 of the Internal Revenue Code of 1986.
(2) Deficiency rules.--For purposes of section 6211 of the
Internal Revenue Code of 1986, the credit allowable by
subsection (a) shall be treated in the same manner as a credit
specified in section 6211(b)(4)(A) of such Code is treated.
(d) Refunds Disregarded in the Administration of Federal Programs
and Federally Assisted Programs.--Any credit or refund allowed or made
to any individual by reason of this section shall not be taken into
account as income and shall not be taken into account as resources for
the month of receipt and the following 2 months, for purposes of
determining the eligibility of such individual or any other individual
for benefits or assistance, or the amount or extent of benefits or
assistance, under any Federal program or under any State or local
program financed in whole or in part with Federal funds.
<all>
Introduced in House
Introduced in House
Referred to the Committee on Ways and Means, and in addition to the Committees on Transportation and Infrastructure, and Veterans' Affairs, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on Transportation and Infrastructure, and Veterans' Affairs, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on Transportation and Infrastructure, and Veterans' Affairs, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Subcommittee on Railroads, Pipelines, and Hazardous Materials.
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