,,ii  #aagth ,,congress  #ast ,session  
,s4 #ibh  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,march #bc1         
#bjba,mr4 ,cruz 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 as provided for in the
 ,american ,rescue ,plan ,act are not   
provided to prison inmates and that such
 sums shall be redirected to the        
,department of ,justice to be paid out  
in the form of restitution to compensate
 victims of crime4  #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            
respectively2  7#b7 in subsection 7j71  
as so redesignated1 by striking         

subsection 7h77#a7 each place it appears
 and inserting subsection 7i77#a72 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 
,crime ,victims ,fund  7#a7 ,in general 
,there are transferred to the ,crime    
,victims ,fund1 established under       
section #adjb of the ,victims of ,crime 
,act of #aihd 7#cd ,u4,s4,c4 #bjaja71   
out of any money in the ,treasury not   
otherwise obligated1 an amount equal to 
the total reduction in outlays by reason
 of the amendment made by subsection    
7a74  7#b7 ,use of funds ,any amount    
transferred to the ,crime ,victims ,fund
 under paragraph 7#a7 shall be merged   
with and be available for the same      
purposes as amounts deposited in the    
,crime ,victims ,fund under section     
#adjb7;b7 of the ,victims of ,crime ,act
 of #aihd 7#cd ,u4,s4,c4 #bjaja7;b774   
7c7 ,effective date ,the amendments made
 by subsection 7a7 shall take effect as 
if included in the enactment of section 
#ifja of the ,american ,rescue ,plan    

,act of #bjba 7,public ,law #aag-b74