,i  #aag? ,,congress  #b;d ,session  ,h4
 ,r4 #hcec  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #ac1 #bjbb,mr4  
,budd introduc$ ! foll[+ bill2 :i* 0    
ref]r$ to ! ,committee on ,ways &       
,means1 & 9 addition to ! ,committee on 
! ,judici>y1 = a p]iod to be subsequ5tly
 det]m9$ by ! ,speak]1 9 ea* case =     
consid]ation ( su* provisions z fall )9 
! jurisdiction ( ! committee conc]n$  ,a
 ,,bill  ,to am5d ! ,int]nal ,rev5ue    
,code ( #aihf to make inc>c]at$ taxpay]s
 ineligible = recov]y rebates1 & = o!r  
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,pay ,victims ,n ,prison]s 
,act4  #b4 ,inc>c]at$ taxpay]s made     
ineligible = #bjba recov]y rebate cr$its
  7a7 #bjba recov]y rebates ,section    
#fdbh;,b ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by r$esignat+ subsections
 7h7 & 7i7 z subsections 7i7 & 7j71     
respectively1 by /rik+ subsection       
7h77#a7 ea* place x appe>s & ins]t+     
subsection 7i77#a71 & by ins]t+ aft]    
subsection 7g7 ! foll[+ new subsection3 

7h7 ,special rules ) respect to prison]s
  7#a7 ,disall[ance ( cr$it  7,a7 ,9    
g5]al ,subject to subp>agraph 7,b71 no  
cr$it %all be all[$ "u subsection 7a7 to
 an eligible individual :o is1 = ea* day
 dur+ cal5d> ye> #bjba1 describ$ 9      
clause 7i71 7ii71 or 7iii7 ( section    
#bjb7x77#a77;,a7 ( ! ,social ,security  
,act 7#db ,u4,s4,c4 #djb7x77#a77;,a774  
7,b7 ,jo9t return ,9 ! case ( a jo9t    
return :]e #a sp\se is describ$ 9       
subp>agraph 7,a71 subsection 7g7 %all be
 appli$ by treat+ su* sp\se z hav+ fail$
 to include ! valid id5tification numb] 
( su* sp\se on ! return ( tax = !       
taxable ye>4  7#b7 ,d5ial ( advance     
refund or cr$it ,no refund or cr$it %all
 be made or all[$ "u subsection 7f7 )   
respect to any individual :om !         
,secret>y has k is1 at ! "t ( any       
det]m9ation made pursuant to p>agraph   
7#c7 ( su* subsection1 describ$ 9 clause
 7i71 7ii71 or 7iii7 ( section          
#bjb7x77#a77;,a7 ( ! ,social ,security  
,act4  4  7b7 ,effective date ,!        

am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjbj4  #c4 ,disclosure ( c]ta9    
prison] tax return in=mation to         
,dep>tm5t ( ,ju/ice  7a7 ,9 g5]al       
,section #fajc7l7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new p>agraph3  7#bc7           
,disclosure ( return in=mation to       
,dep>tm5t ( ,ju/ice to c>ry out ! ,pay  
,victims ,n ,prison]s ,act  7,a7 ,9     
g5]al ,! ,secret>y %all1 ^u writt5      
reque/ f ! ,attorney ,g5]al1 disclose to
 (fic]s1 employees1 & contractors ( !   
,dep>tm5t ( ,ju/ice ! return in=mation (
 a taxpay] ^: prison] commiss>y acc\nt  
may be subject to adju/m5t "u section #d
 ( ! ,pay ,victims ,n ,prison]s ,act4   
,su* return in=mation %all be limit$    
to-- 7i7 taxpay] id5tity in=mation )    
respect to su* taxpay]1 &  7ii7 )       
respect to ! refundable cr$it "u section
 #fdbh;,b-- 7,i7 ! am\nt ( ! refundable 
cr$it all[$ to su* taxpay] "u su*       
section1  7,,ii7 v]ification ( :e!r su* 

refundable cr$it 0 disburs$             
electronically or via pap] *eck1        
7,,iii7 if su* refundable cr$it 0       
disburs$ electronically1 v]ification ( !
 acc\nt to :i* su* refund 0 disburs$1   
7,,iv7 ! date on :i* su* refund 0       
disburs$1 &  7,v7 if applicable1 ! fact 
t !re 0 no refund disburs$ to su*       
taxpay] ) respect to su* section4  4    
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to disclosures   
made aft] ! date ( ! enactm5t ( ?is     
,act4  #d4 ,paym5t ( out/&+ judgm5ts    
aga9/ ,f$]al prison]s us+ #bjba recov]y 
rebate cr$its  7a7 ,id5tification (     
prison]s :o receiv$ #bjba recov]y rebate
 cr$its ,n lat] ?an #ij days aft] ! date
 ( enactm5t ( ?is ,act1 ! ,attorney     
,g5]al %all id5tify-- 7#a7 ! ,f$]al     
prison]s :o receiv$ a disbursem5t ( a   
refundable cr$it "u section #fdbh;,b ( !
 ,int]nal ,rev5ue ,code ( #aihf1 :i* 0  
disburs$ to ! prison]'s commiss>y       
acc\nt2 &  7#b7 ( ! ,f$]al prison]s     
id5tifi$ "u p>agraph 7#a71 ! prison]s :o

 owe money pursuant to a judgm5t issu$  
by a ,f$]al c\rt4  7b7 ,paym5t ( out/&+ 
judgm5ts ,n lat] ?an #ij days aft] !    
date ( enactm5t ( ?is ,act1 ! ,attorney 
,g5]al %all make paym5ts on any judgm5t 
describ$ 9 subsection 7a77#b7 us+ am\nts
 rema9+ 9 ! prison]'s commiss>y acc\nt f
 ! disbursem5t describ$ 9 subsection    
7a77#a74