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To amend the Internal Revenue Code of 1986 to allow taxpayers to elect to receive certain replacement refunds electronically.
Summary
This bill would allow the Internal Revenue Service to establish procedures enabling taxpayers to receive replacement refunds by direct deposit instead of paper check. The change applies specifically to taxpayers whose original refund checks were lost or stolen and who are eligible for a replacement refund. The Secretary of the Treasury would have six months after the bill's enactment to create the necessary procedures and regulations to implement this option. Taxpayers would be able to elect to receive their replacement refunds electronically through direct deposit. The bill would take effect upon enactment.
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
- Sen. Cortez Masto, Catherine [D-NV] (D-NV)
- Sen. Hassan, Margaret Wood [D-NH] (D-NH)
- Sen. Husted, Jon [R-OH] (R-OH)
- Sen. Justice, James C. [R-WV] (R-WV)
- Sen. Ricketts, Pete [R-NE] (R-NE)
- Sen. Scott, Rick [R-FL] (R-FL)
- Sen. Warner, Mark R. [D-VA] (D-VA)
- Sen. Warnock, Raphael G. [D-GA] (D-GA)
- Sen. Wyden, Ron [D-OR] (D-OR)
Actions (2)
- Jul 24, 2025 Read twice and referred to the Committee on Finance. · senate
- 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.
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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