,i #aaith ,,congress #b;d ,session ,h4 ,r4 #igfh ,,in ,,the ,,house ,,of ,,representatives ,july #af1 #bjbf,ms4 ,stevens introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to treat certain amounts of tariff revenue as an overpayment of tax4 #a4 ,short title ,this ,act may be cited as the ,tariff ,refund ,act of #bjbf4 #b4 ,tariff revenue rebate overpayment 7a7 ,in general ,subchapter ,b of chapter #fe of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new section3 #fdcf4 ,tariff revenue rebate overpayment 7a7 ,in general ,each eligible individual shall be treated as having made a payment against the tax imposed by chapter #a for the preceding taxable year of-- 7#a7 in the case of a joint return1 #a1gjj1 7#b7 in the case of a head of household1 #a1bge1 or 7#c7 in the case of any other individual1 #hej4 7b7 ,preceding taxable year ,for purposes of this section1 the term preceding taxable year means1 with respect to an eligible individual1 the most recent taxable year of such individual which-- 7#a7 begins after ,december #ca1 #bjbd1 and 7#b7 ends before the date of the enactment of this section4 7c7 ,eligible individual ,for purposes of this section1 the term eligible individual means any individual-- 7#a7 who is a citizen of the ,united ,states1 7#b7 who is not incarcerated for a crime conviction in the ,united ,states on the date on which the ,secretary determines such individual's eligibility under this subsection1 7#c7 whose adjusted gross income for the preceding taxable year did not exceed-- 7,a7 in the case of a joint return1 #djj1jjj1 7,b7 in the case of a head of household1 #cjj1jjj1 or 7,c7 in the case of any other individual1 #bjj1jjj1 and 7#d7 other than-- 7,a7 an individual who is a dependent of another taxpayer for the taxable year of such individual which follows the preceding taxable year1 and 7,b7 an estate or trust4 7d7 ,dependent defined ,for purpose of this section1 the term dependent has the meaning given such term by section #aeb4 7e7 ,no interest ,no interest shall be allowed on any overpayment attributable to this section4 7f7 ,timing and manner of payments 7#a7 ,timing ,the ,secretary shall refund or credit any overpayment attributable to this section as rapidly as possible4 7#b7 ,delivery of payments ,notwithstanding any other provision of law1 the ,secretary may certify and disburse refunds payable under this subsection electronically to-- 7,a7 any account to which the payee authorized1 on or after ,january #a1 #bjbd1 the delivery of a refund of taxes under this title or of a ,federal payment 7as defined in section #cccb of title #ca1 ,united ,states ,code71 7,b7 any account belonging to a payee from which that individual1 on or after ,january #a1 #bjbd1 made a payment of taxes under this title1 or 7,c7 any ,treasury-sponsored account 7as defined in section #bjh4b of title #ca1 ,code of ,federal ,regulations74 7g7 ,full file of death information ,the ,secretary shall use information collected pursuant to section #bje7r77#a7 of the ,social ,security ,act to ensure no payment is treated as having been made under subsection 7a7 by an individual who is deceased4 7h7 ,regulations ,the ,secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section1 including-- 7#a7 regulations or other guidance providing citizens the opportunity to provide the ,secretary information sufficient to allow the ,secretary to make payments to such citizens under this section if such information is not otherwise available to the ,secretary1 7#b7 regulations or other guidance to ensure to the maximum extent administratively practicable that1 in determining the amount of any overpayment under this section1 an individual is not taken into account more than once1 including by different taxpayers and including by reason of a change in joint return status or dependent status between the taxable years1 and 7#c7 regulations or other guidance to allow dependents of the incarcerated to receive payments if 7,c77#b7 prevents dependents from accessing payments4 4 7b7 ,administrative provisions 7#a7 ,definition of deficiency ,section #fbaa7;b77#d77;,a7 of the ,internal ,revenue ,code of #aihf is amended by striking #gebg;,a1 and #fdcc and inserting #gebg;,a1 #fccc1 and #fdcf4 7#b7 ,conforming amendments 7,a7 ,section #acbd7;b77#b7 of title #ca1 ,united ,states ,code1 is amended by inserting #fdcf1 after #fdbh;,a14 7,b7 ,the table of sections for subchapter ,b of chapter #fe of the ,internal ,revenue ,code of #aihf is amended by adding at the end following new item3 ,sec4 #fdcf4 ,tariff revenue rebate overpayment4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbd4