,,ii  #aafth ,,congress  #b;d ,session  
,s4 #dhgh  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,october #bf   
7legislative day1 ,october #ai71        
#bjbj,mr4 ,paul introduced the following
 bill2 which was read twice and referred
 to the ,committee on ,finance  ,a      
,,bill  ,to recover economic impact     
payments made to holders of nonimmigrant
 visas1 and for other purposes4  #a4    
,short title ,this ,act may be cited as 
the ,stopping ,improper ,payments to    
,foreigners ,act4  #b4 ,modification of 
eligibility rules for economic impact   
payments  7a7 ,prohibition on           
eligibility for certain holders of      
nonimmigrant visas  7#a7 ,modification  
7,a7 ,in general ,section #fdbh7;d7 of  
the ,internal ,revenue ,code of #aihf is
 amended by striking and at the end of  
paragraph 7#b71 by striking the period  
at the end of paragraph 7#c7 and        
inserting 1 and1 and by adding at the   
end the following new paragraph3  7#d7  
any resident alien individual holding a 

nonimmigrant visa during the taxable    
year 7other than such an individual who 
was subsequently granted an immigrant   
visa before the last day of such taxable
 year74  4  7,b7 ,special rule for      
advanced refunds ,section #fdbh7;f77#b7 
is amended by inserting 7determined by  
substituting the date of the enactment  
of this section for the last day of such
 taxable year in subsection 7d77#d77    
after taxable year4  7,c7 ,conforming   
amendment related to members of the     
,armed ,forces ,section #fdbh7;g77#c7 is
 amended by inserting and subsection    
7d77#d7 after ,paragraph 7#a77;,b74     
7#b7 ,enforcement  7,a7 ,information    
provided by ,department of ,homeland    
,security ,upon the request of the      
,secretary1 the ,secretary of ,homeland 
,security shall identify for the        
,secretary-- 7i7 whether an individual  
was granted a nonimmigrant visa for any 
period identified in such request1 and  
7ii7 whether any individual described in
 clause 7i7 was subsequently granted an 

immigrant visa1 and the date any such   
visa was granted4  7,b7 ,limitation on  
use of information ,any information     
provided to the ,secretary under        
subparagraph 7,a7 shall only be used by 
the ,secretary to determine eligibility 
for the credit allowed under section    
#fdbh of the ,internal ,revenue ,code of
 #aihf4  7,c7 ,secretary ,for purposes  
of this paragraph1 the term ,secretary  
means the ,secretary of the ,treasury   
7or the ,secretary's delegate74  7b7    
,recovery of economic impact payments   
7#a7 ,review of previously paid advanced
 refund amounts ,the ,secretary of the  
,treasury 7or the ,secretary's delegate7
 shall-- 7,a7 review payments of        
advanced refund amounts allowed under   
section #fdbh7;f7 of the ,internal      
,revenue ,code of #aihf1 and  7,b7      
identify individuals described in       
section #fdbh7;d77#d7 to whom such      
payments were made4  7#b7 ,denial of    
issuance of visa  7,a7 ,in general      
,subchapter ,d of chapter #ge of the    

,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new section3  #gcdf4          
,prohibition of visa issuance in case of
 failure to repay ineligible recovery   
rebate refunds  7a7 ,in general ,if the 
,secretary receives certification by the
 ,commissioner of ,internal ,revenue    
that an individual has an unpaid        
ineligible recovery rebate refund1 the  
,secretary shall transmit such          
certification to the ,secretary of      
,homeland ,security for action with     
respect to denial of a visa pursuant to 
section #baj7;a77#ab77;,f7 of the       
,immigration and ,nationality ,act4  7b7
 ,unpaid ineligible recovery rebate     
refund ,for purposes of this section1   
the term unpaid ineligible recovery     
rebate refund means any amount treated  
as payment by an individual against the 
tax imposed by chapter #a by reason of  
section #fdbh7;f7 if-- 7#a7 such        
individual was a resident alien         
individual holding a nonimmigrant visa  

during the taxable year for which       
payment is treated as having been made  
7other than an individual subsequently  
granted an immigrant visa before the    
date of the enactment of such section or
 an individual described in section     
#fhbd7;g77#c771 and  7#b7 such          
individual has not repaid the amount of 
any credit or refund as a result of such
 treatment4  7c7 ,reversal of           
certification  7#a7 ,in general ,in the 
case of an individual with respect to   
whom the ,commissioner makes a          
certification under subsection 7a71 the 
,commissioner shall notify the          
,secretary 7and the ,secretary shall    
subsequently notify the ,secretary of   
,homeland ,security7 if such            
certification is found to be erroneous  
or if the unpaid ineligible recovery    
rebate with respect to such             
certification has been repaid4  7#b7    
,timing of notice ,the notification     
under paragraph 7#a7 shall be made as   
soon as practicable4  7d7               

,contemporaneous notice to individual   
,the ,commissioner shall                
contemporaneously notify an individual  
of any certification under subsection   
7a71 or any reversal of certification   
under subsection 7c71 with respect to   
such individual4 ,such notice shall     
include a description in simple and     
nontechnical terms of the right to bring
 a civil action under subsection 7e74   
7e7 ,judicial ,review of ,certification 
7#a7 ,in general ,after the             
,commissioner notifies an individual    
under subsection 7d71 the taxpayer may  
bring a civil action against the ,united
 ,states in a district court of the     
,united ,states1 or against the         
,commissioner in the ,tax ,court1 to    
determine whether the certification was 
erroneous or whether the ,commissioner  
has failed to reverse the certification4
 ,for purposes of the preceding         
sentence1 the court first acquiring     
jurisdiction over such an action shall  
have sole jurisdiction4  7#b7           

,determination ,if the court determines 
that such certification was erroneous1  
then the court may order the ,secretary 
to notify the ,secretary of ,homeland   
,security that such certification was   
erroneous4  7f7 ,delegation of          
,certification ,a certification under   
subsection 7a7 or reversal of           
certification under subsection 7c7 may  
only be delegated by the ,commissioner  
of ,internal ,revenue to the ,deputy    
,commissioner for ,services and         
,enforcement1 or the ,commissioner of an
 operating division1 of the ,internal   
,revenue ,service4  4  7,b7 ,authority  
for information sharing  7i7 ,in general
 ,section #fajc7k7 of the ,internal     
,revenue ,code of #aihf is amended by   
adding at the end the following new     
paragraph3  7#ae7 ,disclosure of return 
information to ,department of ,homeland 
,security for purposes of visa issuance 
prohibition under section #gcdf  7,a7   
,in general ,the ,secretary shall1 upon 
receiving a certification described in  

section #gcdf1 disclose to the          
,secretary of ,homeland ,security return
 information with respect to a taxpayer 
who has an unpaid ineligible recovery   
rebate refund described in such section4
 ,such return information shall be      
limited to-- 7i7 the taxpayer identity  
information with respect to such        
taxpayer1 and  7ii7 the amount of such  
unpaid ineligible recovery rebate       
refund4  7,b7 ,restriction on disclosure
 ,return information disclosed under    
subparagraph 7,a7 may be used by        
officers and employees of the           
,department of ,homeland ,security for  
the purposes of1 and to the extent      
necessary in1 carrying out the          
requirements of section                 
#baj7;a77#ab77;,f7 of the ,immigration  
and ,nationality ,act4  4  7ii7         
,conforming amendment ,paragraph 7#d7 of
 section #fajc7p7 of such ,code is      
amended by striking or 7#aa7 each place 
it appears in subparagraph 7,f77ii7 and 
in the matter preceding subparagraph    

7,a7 and inserting 7#aa71 or 7#ae74     
7,c7 ,grounds for ineligibility ,section
 #bab7;a77#aj7 of the ,immigration and  
,nationality ,act 7#h ,u4,s4,c4         
#aahb7;a77#aj77 is amended by adding at 
the end the following3  7,f7 ,unpaid    
ineligible recovery rebate refund ,any  
alien who has been certified by the     
,commissioner of ,internal ,revenue 7or 
designee7 as having an unpaid ineligible
 recovery rebate refund 7as defined in  
section #gcdf of the ,internal ,revenue 
,code of #aihf7 and has failed to       
reimburse the ,united ,states ,treasury 
for such debt is inadmissible4  4  7,d7 
,clerical amendment ,the table of       
sections for subchapter ,d of chapter   
#ge of the ,internal ,revenue ,code of  
#aihf is amended by adding at the end   
the following new item3  ,sec4 #gcdf4   
,prohibition of visa issuance in case of
 failure to repay ineligible recovery   
rebate refunds4  4  7c7 ,effective dates
  7#a7 ,in general ,except as provided  
in paragraph 7#b71 the provisions of1   

and amendments made by1 this section    
shall take effect on the date of the    
enactment of this ,act4  7#b7           
,eligibility ,the amendments made by    
subsection 7a77#a7 shall take effect as 
if included in section #bbja of division
 ,b of the ,,cares ,act4