,,ii  #aaith ,,congress  #ast ,session  
,s4 #bddi  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,july #bd1     
#bjbe ,mrs4 ,blackburn 7for herself1    
,mr4 ,warner1 ,mr4 ,justice1 ,mr4       
,ricketts1 ,mr4 ,husted1 ,ms4 ,hassan1  
,mr4 ,wyden1 ,mr4 ,warnock1 ,mr4 ,scott 
of ,florida1 and ,ms4 ,cortez ,masto7   
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 allow taxpayers to elect to    
receive certain replacement refunds     
electronically4  #a4  ,short title      
,this ,act may be cited as the ,recovery
 of ,stolen ,checks ,act4  #b4          
,election to receive certain replacement
 refunds electronically  7a7  ,in       
general  ,section #fdjb of the ,internal
 ,revenue ,code of #aihf is amended by  
adding at the end the following new     
subsection3  7o7  ,election ,to receive 
certain replacement refunds by direct   
deposit  ,not later than the date which 

is #f months after the date of the      
enactment of this subsection1 the       
,secretary shall prescribe regulations  
to establish procedures to allow for    
taxpayers1 which are otherwise eligible 
to receive an amount by paper check in  
replacement of a lost or stolen paper   
check which was previously sent by the  
,secretary as a refund of an overpayment
 of tax1 to elect to receive such amount
 by direct deposit in lieu of receiving 
such replacement paper check4  4  7b7   
,effective date  ,the amendment made by 
this section shall take effect on the   
date of the enactment of this ,act4