,,ii  #aai? ,,congress  #a/ ,session    
,s4 #bddi  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #bd1 #bjbe ,mrs4 
,blackburn 7= h]self1 ,mr4 ,w>n]1 ,mr4  
,ju/ice1 ,mr4 ,ricketts1 ,mr4 ,hu/$1    
,ms4 ,hassan1 ,mr4 ,wyd51 ,mr4 ,w>nock1 
,mr4 ,scott ( ,florida1 & ,ms4 ,cortez  
,ma/o7 introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,f9ance  ,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