,,ii  #aagth ,,congress  #ast ,session  
,s4 #icj  ,,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 convicted of 
rape 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 certain
 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 certain 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 #bjba-- 7i7 confined in a jail1    
prison1 or other penal institution or   
correctional facility pursuant to the   
conviction of the individual for a rape 
offense under ,federal or ,state law2 or
  7ii7 is confined by court order in an 
institution at public expense in        
connection with-- 7,i7 a verdict or     
finding that the individual is guilty   
but insane1 with respect to a rape      
offense under ,federal or ,state law2   
7,,ii7 a verdict or finding that the    
individual is not guilty of such an     
offense by reason of insanity2  7,,iii7 

a finding that such individual is       
incompetent to stand trial under an     
allegation of such an offense2 or       
7,,iv7 a similar verdict or finding with
 respect to such an offense based on    
similar factors 7such as a mental       
disease1 a mental defect1 or mental     
incompetence74  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 7i7 or 7ii7 of      
paragraph 7#a77;,a7 of this subsection4 
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