,i  #aagth ,,congress  #ast ,session    
,h4 ,r4 #bahi  ,,in ,,the ,,house ,,of  
,,representatives  ,march #bf1 #bjba,mr4
 ,brady 7for himself1 ,mr4 ,comer1 ,mr4 
,smith of ,missouri1 ,mrs4 ,walorski1   
,mr4 ,arrington1 ,mr4 ,jordan1 ,mr4 ,c4 
,scott ,franklin of ,florida1 ,mr4      
,estes1 ,mr4 ,nunes1 ,mr4 ,schweikert1  
,mr4 ,wenstrup1 ,mr4 ,hern1 ,ms4        
,herrell1 ,mr4 ,biggs1 ,mr4 ,gosar1 ,mr4
 ,keller1 ,ms4 ,foxx1 ,mr4 ,higgins of  
,louisiana1 ,mr4 ,hice of ,georgia1 ,mr4
 ,cloud1 ,mr4 ,sessions1 ,mr4 ,grothman1
 ,mr4 ,la,turner1 and ,mr4 ,gibbs7      
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means1 and in addition to the         
,committee on ,oversight and ,reform1   
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     
eliminate the prohibition on ,states and
 territories receiving ,coronavirus     

,state ,fiscal ,recovery funds from     
lowering taxes4  #a4 ,short title ,this 
,act may be cited as the ,state ,tax    
,freedom ,act4  #b4 ,refunds to offset  
,coronavirus ,state ,fiscal ,recovery   
funds already repaid by reason lowering 
taxes  7a7 ,in general ,subchapter ,b of
 chapter #fe of the ,internal ,revenue  
,code of #aihf is amended by inserting  
after section #fdbc the following new   
section3  #fdbd4 ,refunds to ,states to 
offset certain required repayments of   
,coronavirus ,state ,fiscal ,recovery   
funds  7a7 ,in general ,as soon as      
practicable after any specified ,state  
pays any specified repayment1 the       
,secretary shall make a payment to such 
specified ,state in an amount equal to  
such specified repayment4  7b7          
,specified repayment ,for purposes of   
this section1 the term specified        
repayment means any repayment required  
to be made under subsection 7e7 of      
section #fjb of the ,social ,security   
,act by reason of subsection            

7c77#b77;,a7 thereof4  7c7 ,specified   
,state ,the term specified ,state means 
any ,state1 territory1 or ,tribal       
government which is required to make to 
any specified repayment4  7d7 ,other    
terms ,the terms ,state1 territory1 and 
,tribal government shall have the same  
respective meanings as when used in     
section #fjb of the ,social ,security   
,act4  7e7 ,treatment of payments ,for  
purposes of section #acbd of title #ca1 
,united ,states ,code1 the payments     
under this subsection shall be treated  
in the same manner as a refund due from 
a credit provision referred to in       
subsection 7b77#b7 of such section4  4  
7b7 ,clerical amendment ,the table of   
sections for subchapter ,b of chapter   
#fe of such ,code is amended by         
inserting after the item relating to    
section #fdbc the following new item3   
,sec4 #fdbd4 ,refunds to ,states to     
offset certain required repayments of   
coronavirus ,state and local fiscal     
recovery funds4  4  7c7 ,effective date 

,the amendments made by this section    
shall apply to repayments paid after the
 date of the enactment of the ,american 
,rescue ,plan ,act of #bjba4  #c4       
,elimination of prohibition on ,states  
receiving ,coronavirus ,state ,fiscal   
,recovery funds from lowering taxes  7a7
 ,in general ,paragraph 7#b7 of section 
#fjb7;c7 of the ,social ,security ,act1 
as added by section #iija of the        
,american ,rescue ,plan ,act of #bjba1  
is amended to read as follows3  7#b7    
,further restriction on use of funds ,no
 ,state or territory may use funds made 
available under this section for deposit
 into any pension fund4  4  7b7         
,conforming amendments ,section #fjb of 
such ,act is further amended--  7#a7 in 
subsection 7d77#b77;,a71 by striking 1  
including1 in the case of a ,state or a 
territory1 all modifications to the     
,state's or territory's tax revenue     
sources during the covered period2  7#b7
 in subsection 7e71 by striking such    
subsection1 and all that follows through

 the period and inserting such          
subsection42 and  7#c7 in subsection    
7g7-- 7,a7 by striking paragraph 7#a72  
and  7,b7 by redesignating paragraphs   
7#b7 through 7#g7 as paragraphs 7#a7    
through 7#f71 respectively4  7c7        
,effective date ,the amendments made by 
this section shall apply with respect to
 repayments which would 7but for such   
amendments7 be required to be paid after
 the date of the enactment of this ,act4