,,ii  #aagth ,,congress  #ast ,session  
,s4 #gih  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,march #ag          
7legislative day1 ,march #af71 #bjba,mr4
 ,scott of ,florida 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 ensure that  
the #bjba ,recovery ,rebates are not    
provided to prisoners4  #a4 ,prohibiting
 #bjba ,recovery ,rebates from being    
provided to prisoners  7a7 ,in general  
,section #fdbh;,b of the ,internal      
,revenue ,code of #aihf1 as added by    
section #ifja of the ,american ,rescue  
,plan ,act of #bjba1 is amended-- 7#a7  
by redesignating subsections 7h7 and 7i7
 as subsections 7i7 and 7j71            
respectively1  7#b7 in subsection 7j71  
as so redesignated1 by striking         
subsection 7h77#a7 each place it appears
 and inserting subsection 7i77#a71 and  
7#c7 by inserting after subsection 7g7  
the following3  7h7 ,special rules with 

respect to prisoners  7#a7 ,disallowance
 of credit  7,a7 ,in general ,subject to
 subparagraph 7,b71 no credit shall be  
allowed under subsection 7a7 to an      
eligible individual who is1 for each day
 during calendar year #bjba1 described  
in clause 7i71 7ii71 7iii71 7iv71 or 7v7
 of section #bjb7x77#a77;,a7 of the     
,social ,security ,act 7#db ,u4,s4,c4   
#djb7x77#a77;,a774  7,b7 ,joint return  
,in the case of eligible individuals    
filing a joint return where #a spouse is
 described in subparagraph 7,a71        
subsection 7b77#a7 shall be applied by  
substituting #a1djj for #b1hjj4  7#b7   
,denial of advance refund or credit ,no 
refund or credit shall be made or       
allowed under subsection 7g7 with       
respect to any individual whom the      
,secretary has knowledge is1 at the time
 of any determination made pursuant to  
paragraph 7#c7 of such subsection1      
described in clause 7i71 7ii71 7iii71   
7iv71 or 7v7 of section #bjb7x77#a77;,a7
 of the ,social ,security ,act4  4  7b7 

,effective date ,the amendments made by 
this section shall take effect as if    
included in the enactment of section    
#ifja of the ,american ,rescue ,plan    
,act of #bjba4