,,ii  #aai? ,,congress  #b;d ,session   
,s4 #eadb  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #bh1 #bjbf,mr4   
,b5net 7= himself & ,mr4 ,cassidy7      
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to improve !      
process = provid+ refunds to taxpay]s4  
#a4 ,automation ( refund (fset bypass   
7a7 ,9 g5]al ,section #fdjb7;a7 ( !     
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 by /rik+ ,9 ! case & ins]t+
 ! foll[+3  7#a7 ,au?ority ,except z    
provid$ 9 p>agraph 7#b71 9 ! case  1 &  
7#b7 by add+ at ! end ! foll[+ new      
p>agraphs3  7#b7 ,special rule = c]ta9  
individuals ,9 ! case ( an ov]paym5t )  
respect to any taxable ye> = :i* a cr$it
 is all[$ to an applicable taxpay] "u   
section #cb1 ! ,secret>y %all1 subject  
to subsections 7c71 7d71 7e71 & 7f71    
refund su* ov]paym5t 9 an am\nt n to    
exce$ ! am\nt ( ! cr$it all[$ "u su*    
section = su* taxable ye>4  7#c7        

,applicable taxpay] ,= purposes (       
p>agraph 7#b71 ! t]m applicable taxpay] 
means a taxpay] :o 0 classifi$ by !     
,secret>y z curr5tly n collectible 7)9 !
 mean+ ( section #fcdc7;e77 prior to !  
date on :i* ! refund 0 reque/$ by !     
taxpay]4  4  7b7 ,effective date ,!     
am5dm5ts made by ?is section %all apply 
to (fsets made aft] ! date :i* is #ab   
mon?s aft] ! date ( enactm5t ( ?is ,act4