,,ii  #aaith ,,congress  #b;d ,session  
,s4 #eadb  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,july #bh1     
#bjbf,mr4 ,bennet 7for himself and ,mr4 
,cassidy7 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 improve the process for     
providing refunds to taxpayers4  #a4    
,automation of refund offset bypass  7a7
 ,in general ,section #fdjb7;a7 of the  
,internal ,revenue ,code of #aihf is    
amended-- 7#a7 by striking ,in the case 
and inserting the following3  7#a7      
,authority ,except as provided in       
paragraph 7#b71 in the case  1 and  7#b7
 by adding at the end the following new 
paragraphs3  7#b7 ,special rule for     
certain individuals ,in the case of an  
overpayment with respect to any taxable 
year for which a credit is allowed to an
 applicable taxpayer under section #cb1 
the ,secretary shall1 subject to        
subsections 7c71 7d71 7e71 and 7f71     

refund such overpayment in an amount not
 to exceed the amount of the credit     
allowed under such section for such     
taxable year4  7#c7 ,applicable taxpayer
 ,for purposes of paragraph 7#b71 the   
term applicable taxpayer means a        
taxpayer who was classified by the      
,secretary as currently not collectible 
7within the meaning of section          
#fcdc7;e77 prior to the date on which   
the refund was requested by the         
taxpayer4  4  7b7 ,effective date ,the  
amendments made by this section shall   
apply to offsets made after the date    
which is #ab months after the date of   
enactment of this ,act4