,,ii #aaf? ,,congress #b;d ,session ,s4 #dhgh ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,octob] #bf 7legislative day1 ,octob] #ai71 #bjbj,mr4 ,paul introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to recov] economic impact paym5ts made to hold]s ( nonimmigrant visas1 & = o!r purposes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,/opp+ ,improp] ,paym5ts to ,=eign]s ,act4 #b4 ,modification ( eligibility rules = economic impact paym5ts 7a7 ,prohibition on eligibility = c]ta9 hold]s ( nonimmigrant visas 7#a7 ,modification 7,a7 ,9 g5]al ,section #fdbh7;d7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ & at ! end ( p>agraph 7#b71 by /rik+ ! p]iod at ! end ( p>agraph 7#c7 & ins]t+ 1 &1 & by add+ at ! end ! foll[+ new p>agraph3 7#d7 any resid5t ali5 individual hold+ a nonimmigrant visa dur+ ! taxable ye> 7o!r ?an su* an individual :o 0 subsequ5tly grant$ an immigrant visa be=e ! la/ day ( su* taxable ye>74 4 7,b7 ,special rule = advanc$ refunds ,section #fdbh7;f77#b7 is am5d$ by ins]t+ 7det]m9$ by sub/itut+ ! date ( ! enactm5t ( ?is section = ! la/ day ( su* taxable ye> 9 subsection 7d77#d77 aft] taxable ye>4 7,c7 ,con=m+ am5dm5t relat$ to memb]s ( ! ,arm$ ,=ces ,section #fdbh7;g77#c7 is am5d$ by ins]t+ & subsection 7d77#d7 aft] ,p>agraph 7#a77;,b74 7#b7 ,en=cem5t 7,a7 ,in=mation provid$ by ,dep>tm5t ( ,homel& ,security ,^u ! reque/ ( ! ,secret>y1 ! ,secret>y ( ,homel& ,security %all id5tify = ! ,secret>y-- 7i7 :e!r an individual 0 grant$ a nonimmigrant visa = any p]iod id5tifi$ 9 su* reque/1 & 7ii7 :e!r any individual describ$ 9 clause 7i7 0 subsequ5tly grant$ an immigrant visa1 & ! date any su* visa 0 grant$4 7,b7 ,limitation on use ( in=mation ,any in=mation provid$ to ! ,secret>y "u subp>agraph 7,a7 %all only be us$ by ! ,secret>y to det]m9e eligibility = ! cr$it all[$ "u section #fdbh ( ! ,int]nal ,rev5ue ,code ( #aihf4 7,c7 ,secret>y ,= purposes ( ?is p>agraph1 ! t]m ,secret>y means ! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate74 7b7 ,recov]y ( economic impact paym5ts 7#a7 ,review ( previ\sly paid advanc$ refund am\nts ,! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 %all-- 7,a7 review paym5ts ( advanc$ refund am\nts all[$ "u section #fdbh7;f7 ( ! ,int]nal ,rev5ue ,code ( #aihf1 & 7,b7 id5tify individuals describ$ 9 section #fdbh7;d77#d7 to :om su* paym5ts 7 made4 7#b7 ,d5ial ( issuance ( visa 7,a7 ,9 g5]al ,sub*apt] ,d ( *apt] #ge ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new section3 #gcdf4 ,prohibition ( visa issuance 9 case ( failure to repay ineligible recov]y rebate refunds 7a7 ,9 g5]al ,if ! ,secret>y receives c]tification by ! ,commission] ( ,int]nal ,rev5ue t an individual has an unpaid ineligible recov]y rebate refund1 ! ,secret>y %all transmit su* c]tification to ! ,secret>y ( ,homel& ,security = action ) respect to d5ial ( a visa pursuant to section #baj7;a77#ab77;,f7 ( ! ,immigration & ,nationality ,act4 7b7 ,unpaid ineligible recov]y rebate refund ,= purposes ( ?is section1 ! t]m unpaid ineligible recov]y rebate refund means any am\nt treat$ z paym5t by an individual aga9/ ! tax impos$ by *apt] #a by reason ( section #fdbh7;f7 if-- 7#a7 su* individual 0 a resid5t ali5 individual hold+ a nonimmigrant visa dur+ ! taxable ye> = :i* paym5t is treat$ z hav+ be5 made 7o!r ?an an individual subsequ5tly grant$ an immigrant visa be=e ! date ( ! enactm5t ( su* section or an individual describ$ 9 section #fhbd7;g77#c771 & 7#b7 su* individual has n repaid ! am\nt ( any cr$it or refund z a result ( su* treatm5t4 7c7 ,rev]sal ( c]tification 7#a7 ,9 g5]al ,9 ! case ( an individual ) respect to :om ! ,commission] makes a c]tification "u subsection 7a71 ! ,commission] %all notify ! ,secret>y 7& ! ,secret>y %all subsequ5tly notify ! ,secret>y ( ,homel& ,security7 if su* c]tification is f\nd to be errone\s or if ! unpaid ineligible recov]y rebate ) respect to su* c]tification has be5 repaid4 7#b7 ,tim+ ( notice ,! notification "u p>agraph 7#a7 %all be made z soon z practicable4 7d7 ,contemporane\s notice to individual ,! ,commission] %all contemporane\sly notify an individual ( any c]tification "u subsection 7a71 or any rev]sal ( c]tification "u subsection 7c71 ) respect to su* individual4 ,su* notice %all include a description 9 simple & nonte*nical t]ms ( ! "r to br+ a civil action "u subsection 7e74 7e7 ,judicial ,review ( ,c]tification 7#a7 ,9 g5]al ,aft] ! ,commission] notifies an individual "u subsection 7d71 ! taxpay] may br+ a civil action aga9/ ! ,unit$ ,/ates 9 a di/rict c\rt ( ! ,unit$ ,/ates1 or aga9/ ! ,commission] 9 ! ,tax ,c\rt1 to det]m9e :e!r ! c]tification 0 errone\s or :e!r ! ,commission] has fail$ to rev]se ! c]tification4 ,= purposes ( ! prec$+ s5t5ce1 ! c\rt fir/ acquir+ jurisdiction ov] su* an action %all h sole jurisdiction4 7#b7 ,det]m9ation ,if ! c\rt det]m9es t su* c]tification 0 errone\s1 !n ! c\rt may ord] ! ,secret>y to notify ! ,secret>y ( ,homel& ,security t su* c]tification 0 errone\s4 7f7 ,delegation ( ,c]tification ,a c]tification "u subsection 7a7 or rev]sal ( c]tification "u subsection 7c7 may only be delegat$ by ! ,commission] ( ,int]nal ,rev5ue to ! ,deputy ,commission] = ,s]vices & ,en=cem5t1 or ! ,commission] ( an op]at+ division1 ( ! ,int]nal ,rev5ue ,s]vice4 4 7,b7 ,au?ority = in=mation %>+ 7i7 ,9 g5]al ,section #fajc7k7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#ae7 ,disclosure ( return in=mation to ,dep>tm5t ( ,homel& ,security = purposes ( visa issuance prohibition "u section #gcdf 7,a7 ,9 g5]al ,! ,secret>y %all1 ^u receiv+ a c]tification describ$ 9 section #gcdf1 disclose to ! ,secret>y ( ,homel& ,security return in=mation ) respect to a taxpay] :o has an unpaid ineligible recov]y rebate refund describ$ 9 su* section4 ,su* return in=mation %all be limit$ to-- 7i7 ! taxpay] id5tity in=mation ) respect to su* taxpay]1 & 7ii7 ! am\nt ( su* unpaid ineligible recov]y rebate refund4 7,b7 ,re/riction on disclosure ,return in=mation disclos$ "u subp>agraph 7,a7 may be us$ by (fic]s & employees ( ! ,dep>tm5t ( ,homel& ,security = ! purposes (1 & to ! ext5t necess>y 91 c>ry+ out ! requirem5ts ( section #baj7;a77#ab77;,f7 ( ! ,immigration & ,nationality ,act4 4 7ii7 ,con=m+ am5dm5t ,p>agraph 7#d7 ( section #fajc7p7 ( su* ,code is am5d$ by /rik+ or 7#aa7 ea* place x appe>s 9 subp>agraph 7,f77ii7 & 9 ! matt] prec$+ subp>agraph 7,a7 & ins]t+ 7#aa71 or 7#ae74 7,c7 ,gr\nds = ineligibility ,section #bab7;a77#aj7 ( ! ,immigration & ,nationality ,act 7#h ,u4,s4,c4 #aahb7;a77#aj77 is am5d$ by add+ at ! end ! foll[+3 7,f7 ,unpaid ineligible recov]y rebate refund ,any ali5 :o has be5 c]tifi$ by ! ,commission] ( ,int]nal ,rev5ue 7or designee7 z hav+ an unpaid ineligible recov]y rebate refund 7z def9$ 9 section #gcdf ( ! ,int]nal ,rev5ue ,code ( #aihf7 & has fail$ to reimburse ! ,unit$ ,/ates ,treasury = su* debt is inadmissible4 4 7,d7 ,cl]ical am5dm5t ,! table ( sections = sub*apt] ,d ( *apt] #ge ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new item3 ,sec4 #gcdf4 ,prohibition ( visa issuance 9 case ( failure to repay ineligible recov]y rebate refunds4 4 7c7 ,effective dates 7#a7 ,9 g5]al ,except z provid$ 9 p>agraph 7#b71 ! provisions (1 & am5dm5ts made by1 ?is section %all take effect on ! date ( ! enactm5t ( ?is ,act4 7#b7 ,eligibility ,! am5dm5ts made by subsection 7a77#a7 %all take effect z if includ$ 9 section #bbja ( division ,b ( ! ,,c>es ,act4