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A bill to amend the Internal Revenue Code of 1986 to improve the process for providing refunds to taxpayers.
To amend the Internal Revenue Code of 1986 to improve the process for providing refunds to taxpayers.
Summary
- Creates a special rule allowing certain taxpayers to receive refunds of overpayments despite owing other debts.
- Applies to taxpayers claiming the Earned Income Tax Credit (EITC) who are classified as "currently not collectible" by the IRS.
- Requires the IRS to refund overpayments up to the amount of the EITC the taxpayer is entitled to.
- Takes effect 12 months after enactment of the bill.
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)
1 cosponsor
- Sen. Cassidy, Bill [R-LA] (R-LA)
Actions (2)
- Jul 28, 2026 Read twice and referred to the Committee on Finance. · senate
- Jul 28, 2026 Introduced in Senate
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
IN THE SENATE OF THE UNITED STATES
July 28, 2026
Mr. Bennet (for himself and Mr. Cassidy) 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 improve the process for providing refunds to taxpayers.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. AUTOMATION OF REFUND OFFSET BYPASS.
(a) In General.—Section 6402(a) of the Internal Revenue Code of 1986 is amended—
(1) by striking “In the case” and inserting the following:
“(1) Authority.—Except as provided in paragraph (2), in the case”, and
(2) by adding at the end the following new paragraphs:
“(2) Special rule for certain individuals.—In the case of an overpayment with respect to any taxable year for which a credit is allowed to an applicable taxpayer under section 32, the Secretary shall, subject to subsections (c), (d), (e), and
(f), refund such overpayment in an amount not to exceed the amount of the credit allowed under such section for such taxable year.
“(3) Applicable taxpayer.—For purposes of paragraph (2), the term ‘applicable taxpayer’ means a taxpayer who was classified by the Secretary as currently not collectible (within the meaning of section 6343(e)) prior to the date on which the refund was requested by the taxpayer.”.
(b) Effective Date.—The amendments made by this section shall apply to offsets made after the date which is 12 months after the date of enactment of this Act. <all>
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