,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #aaee  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,febru>y #aj1         
#bjbe,ms4 ,malliotakis 7= h]self1 ,ms4  
,sewell1 & ,mr4 ,ku/(f7 introduc$ !     
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to all[ taxpay]s to elect to      
receive c]ta9 replacem5t refunds        
electronically4  #a4 ,%ort title ,?is   
,act may be cit$ z ! ,recov]y ( ,/ol5   
,*ecks ,act4  #b4 ,election to receive  
c]ta9 replacem5t refunds electronically 
7a7 ,9 g5]al ,section #fdjb ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by add+ 
at ! end ! foll[+ new subsection3  7o7  
,election ,to receive c]ta9 replacem5t  
refunds by direct deposit ,n lat] ?an ! 
date :i* is #f mon?s aft] ! date ( !    
enactm5t ( ?is subsection1 ! ,secret>y  
%all prescribe regulations to e/abli%   
proc$ures to all[ = taxpay]s1 :i* are   
o!rwise eligible to receive an am\nt by 
pap] *eck 9 replacem5t ( a lo/ or /ol5  

pap] *eck :i* 0 previ\sly s5t by !      
,secret>y z a refund ( an ov]paym5t (   
tax1 to elect to receive su* am\nt by   
direct deposit 9 lieu ( receiv+ su*     
replacem5t pap] *eck4  4  7b7 ,effective
 date ,! am5dm5t made by ?is subsection 
%all take effect on ! date ( ! enactm5t 
( ?is ,act4