,i  #aadth ,,congress  #ast ,session    
,h4 ,r4 #dji  ,,in ,,the ,,house ,,of   
,,representatives  ,january #bj1 #bjae  
,mr4 ,buchanan introduced the following 
bill2 which was referred to the         
,committee on ,ways and ,means1 and in  
addition to the ,committee on the       
,judiciary1 for a period to be          
subsequently determined by the ,speaker1
 in each case for consideration of such 
provisions as fall within the           
jurisdiction of the committee concerned 
,a ,,bill  ,to reinstate the #aj-year   
statute of limitations period applicable
 to collection of amounts paid to       
,social ,security beneficiaries by      
administrative offset1 and prevent      
recovery of overpayments from           
individuals under #ah years of age4  #a4
 ,short title ,this ,act may be cited as
 the ,stop ,punishing ,innocent         
,americans ,act4  #b4 ,statute of       
limitation on recovery by administrative
 offset for amounts paid to ,social     
,security beneficiaries  7a7 ,in general

 ,paragraph 7#b7 of section #cgaf7;e7 of
 title #ca1 ,united ,states ,code1 is   
amended to read as follows3  7#b7 ,this 
section does not apply-- 7,a7 to a claim
 under this subchapter relating to any  
payments made to an individual under    
title ,,ii or title ,,xvi of the ,social
 ,security ,act that has been           
outstanding for more than #aj years2 or 
7,b7 when a statute explicitly prohibits
 using administrative offset or setoff  
to collect the claim or type of claim   
involved4  4  7b7 ,effective date ,the  
amendment made by subsection 7a7 shall  
apply to any debt outstanding on or     
after the date of the enactment of this 
,act4  #c4 ,elimination of recovery of  
overpayments made to or on behalf of    
minor  7a7 ,in general ,section #bjd7;a7
 of the ,social ,security ,act 7#db     
,u4,s4,c4 #djd7;a77 is amended by adding
 at the end the following new paragraph3
  7#c7 ,notwithstanding any other       
provision of this section1 in the case  
of any payment under this title or title

 ,,xvi of more than the correct amount  
that is made to or on behalf of an      
individual who has not attained #ah     
years of age at the time of such        
payment1 such individual shall not be   
liable for the repayment of the amount  
of such payment in excess of the correct
 amount4  4  7b7 ,conforming amendments 
7#a7 ,cross-program recovery of         
overpayments ,subsection 7a7 of the     
undesignated section following section  
#aadf of the ,social ,security ,act 7#db
 ,u4,s4,c4 #acbj;b-#ag7 is amended by   
striking ,subject to subsection 7b7 and 
inserting ,subject to section           
#bjd7;a77#c7 and subsection 7b74  7#b7  
,overpayment of disability benefits     
,section #afca7;b77#a77;,a7 of the      
,social ,security ,act 7#db ,u4,s4,c4   
#achc7;b77#a77;,a77 is amended by       
striking ,whenever and inserting        
,subject to section #bjd7;a77#c71       
whenever4  7c7 ,effective date ,the     
amendments made by this section shall   
apply to payments made on or after the  

date of the enactment of this ,act4  #d4
 ,prohibiting tax refund offset of      
social security overpayments made to or 
on behalf of minor  7a7 ,in general     
,section #fdjb7;d7 of the ,internal     
,revenue ,code of #aihf is amended by   
adding at the end the following new     
paragraph3  7#d7 ,special rule for      
certain overpayments made to or on      
behalf of minor ,paragraph 7#a7 shall   
not apply in the case of a payment under
 title ,,ii or ,,xvi of the ,social     
,security ,act of more than the correct 
amount that is made to or on behalf of  
an individual who has not attained #ah  
years of age at the time of such        
payment4  4  7b7 ,effective date ,the   
amendment made by this section shall    
apply to payments made under title ,,ii 
or ,,xvi of the ,social ,security ,act  
on or after the date of the enactment of
 this ,act4