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S 2449
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Recovery of Stolen Checks Act

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

Introduced Jul 24, 2025

Latest action (Jul 24, 2025) Read twice and referred to the Committee on Finance.

Referred to
Finance Committee
Policy area
Taxation
Issues
Economy & Taxes

Summary
  • Allows taxpayers to elect to receive replacement tax refunds by direct deposit instead of paper check when their original refund check was lost or stolen.
  • Requires the IRS Secretary to establish procedures for taxpayers to make this election within 6 months of the bill's enactment.
  • Applies to taxpayers who are otherwise eligible to receive a replacement refund amount by paper check due to a lost or stolen check.
  • Takes effect immediately upon enactment of the Act.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)
9 cosponsors

Actions (2)
  1. Jul 24, 2025 Read twice and referred to the Committee on Finance. · senate
  2. Jul 24, 2025 Introduced in Senate

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

  • HR 363 — Territorial Economic Recovery Act · Introduced Jan 13, 2025 · Cong. 119 71%
  • S 2358 — IRS Accountability and Taxpayer Protection Act · Introduced Jul 21, 2025 · Cong. 119 67%
  • S 2002 — REMIT Act · Introduced Jun 10, 2025 · Cong. 119 65%
  • S 1458 — Adoption Tax Credit Refundability Act of 2025 · Introduced Apr 10, 2025 · Cong. 119 65%
  • HR 3223 — To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes, and for other purposes. · Introduced May 6, 2025 · Cong. 119 64%
  • S 2716 — You Earned It, You Keep It Act · Introduced Sep 4, 2025 · Cong. 119 64%

Full text

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. <all>

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