Recovery of Stolen Checks Act

Recovery of Stolen Checks Act

This bill requires the Department of the Treasury to establish procedures that allow an eligible taxpayer to elect to receive by direct deposit a replacement of a federal tax refund amount that was originally issued as a paper check and was lost or stolen. (Currently, taxpayers eligible to receive a replacement of a lost or stolen federal tax refund check are generally issued another paper check.)

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 2449 Introduced in Senate (IS)]

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119th CONGRESS
  1st Session
                                S. 2449

To amend the Internal Revenue Code of 1986 to allow taxpayers to elect 
         to receive certain replacement refunds electronically.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             July 24, 2025

Mrs. Blackburn (for herself, Mr. Warner, Mr. Justice, Mr. Ricketts, Mr. 
 Husted, Ms. Hassan, Mr. Wyden, Mr. Warnock, Mr. Scott of Florida, and 
 Ms. Cortez Masto) 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 allow taxpayers to elect 
         to receive certain replacement refunds electronically.

    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 ``Recovery of Stolen Checks Act''.

SEC. 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.
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