,,ii  #aadth ,,congress  #b;d ,session  
,s4 #bgfb  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,april #g1     
#bjaf ,mr4 ,coats 7for himself and ,mr4 
,barrasso7 introduced the following     
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to provide for full recapture 
of the refundable credit for coverage   
under a qualified health plan in the    
case of individuals who are not lawfully
 present in the ,united ,states or who  
are incarcerated4  #a4 ,short title     
,this ,act may be cited as the          
,recovering ,erroneous ,credits from    
,outlaws and ,unlawful ,persons ,act of 
#bjaf or the ,,recoup ,act of #bjaf4    
#b4 ,recapture of refundable credit for 
coverage under a qualified health plan  
7a7 ,in general ,subsection 7e7 of      
section #cf;,b of the ,internal ,revenue
 ,code of #aihf is amended by adding at 
the end the following new paragraph3    
7#d7 ,recapture of improperly paid      

advance payments ,notwithstanding       
subsection 7f77#b77;,b71 if any advance 
payment is made under section #adab of  
the ,patient ,protection and ,affordable
 ,care ,act for a coverage month in a   
taxable year with respect to #a or more 
individuals--  7,a7 who are not lawfully
 present1 or  7,b7 who are incarcerated1
 other than incarceration pending the   
disposition of charges1  the tax imposed
 by this chapter for the taxable year   
shall be increased by the total amount  
of such payment which is attributable to
 such individuals4 ,the preceding       
sentence shall apply to a coverage month
 only if the individual is described in 
subparagraph 7,a7 or 7,b7 for the entire
 month4 ,subparagraph 7,b7 shall apply  
without regard to whether the individual
 was incarcerated at the time of        
enrollment in the plan4  4  7b7         
,clarification of treatment of          
incarcerated individuals ,subsection 7e7
 of section #cf;,b of the ,internal     
,revenue ,code of #aihf1 as amended by  

subsection 7a71 is amended--  7#a7 by   
striking individuals not lawfully       
present in the heading and inserting    
certain ineligible individuals1  7#b7 by
 striking ,in general in the heading of 
paragraph 7#a7 and inserting            
,individuals not lawfully present1  7#c7
 by redesignating paragraphs 7#c7 and   
7#d7 as paragraphs 7#d7 and 7#e71       
respectively1 and  7#d7 by inserting    
after paragraph 7#b7 the following new  
paragraph3  7#c7 ,incarcerated          
individuals  7,a7 ,in general ,if #a or 
more individuals for whom a taxpayer is 
allowed a deduction under section #aea  
for the taxable year 7including the     
taxpayer or the taxpayer's spouse7 are  
incarcerated 7other than incarceration  
pending the disposition of charges7     
during any coverage month in such year1 
the aggregate amount of premiums        
otherwise taken into account under      
clauses 7i7 and 7ii7 of subsection      
7b77#b77;,a7 shall be reduced by the    
portion 7if any7 of such premiums which 

is attributable to such individuals for 
such month4  7,b7 ,reporting with       
respect to prisoner information ,the    
determination of whether an individual  
is incarcerated for a coverage month    
shall be based on the information       
provided to the ,secretary under section
 #faaf4  4  7c7 ,conforming amendment   
,subparagraph 7,b7 of section           
#cf;,b7f77#b7 of the ,internal ,revenue 
,code of #aihf is amended by adding at  
the end the following new clause3  7iii7
 ,exception ,for taxpayers to whom this 
subparagraph does not apply1 see        
subsection 7f77#e74  4  7d7 ,effective  
date ,the amendments made by this       
section shall apply to taxable years    
beginning after ,december #ca1 #bjaf4