,,ib ,union ,cal5d> ,no4 #bh #aai?      
,,congress  #a/ ,session  ,h4 ,r4 #aaee 
,report ,no4 #aai-da ,,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  ,m>* #bg1 
#bjbe;,additional sponsor3 ,mr4 ,issa   
,m>* #bg1 #bjbe,report$ ) an am5dm5t1   
committ$ to ! ,committee ( ! ,:ole ,h\se
 on ! ,/ate ( ! ,union1 & ord]$ to be   
printed,strike out all aft] ! enact+    
clause & ins]t ! "p pr9t$ 9 italic,for  
text ( introduc$ bill1 see copy ( bill z
 introduc$ on ,febru>y #aj1 #bjbe  ,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$ures to all[ = taxpay]s1 :i* are   
o!rwise eligible to receive an am\nt by 
pap] *eck 9 replacem5t ( a lo/ or /ol5  
pap] *eck :i* 0 previ\sly s5t by !      
,secret>y z a refund ( an ov]paym5t (   
tax1 to elect to receive su* am\nt by   
direct deposit 9 lieu ( receiv+ su*     
replacem5t pap] *eck4  4  7b7 ,effective
 date ,! am5dm5t made by ?is section    
%all take effect on ! date ( ! enactm5t 
( ?is ,act4  ,m>* #bg1 #bjbe,report$ )  
an am5dm5t1 committ$ to ! ,committee ( !
 ,:ole ,h\se on ! ,/ate ( ! ,union1 &   
ord]$ to be pr9t$