S 3985 PCSCommentsClose CommentsPermalink

To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes.CommentsClose CommentsPermalink

November 29, 2010CommentsClose CommentsPermalink

Mr. SANDERS (for himself, Mr. REID, Mr. SCHUMER, Mr. LEAHY, Mr. BROWN of Ohio, Mr. LAUTENBERG, Mr. WHITEHOUSE, Mrs. GILLIBRAND, Ms. STABENOW, Mr. BEGICH, Mr. MENENDEZ, and Mr. CASEY) introduced the following bill; which was read the first timeCommentsClose CommentsPermalink

November 30, 2010CommentsClose CommentsPermalink

Read the second time and placed on the calendarCommentsClose CommentsPermalink

To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes.CommentsClose CommentsPermalink

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,CommentsClose CommentsPermalink

SECTION 1. SHORT TITLE.

This Act may be cited as the ‘Emergency Senior Citizens Relief Act of 2010’.CommentsClose CommentsPermalink

SEC. 2. EXTENSION AND MODIFICATION OF CERTAIN ECONOMIC RECOVERY PAYMENTS.

(a) Extension and Modification of Payments- Section 2201 of the American Recovery and Reinvestment Tax Act of 2009 is amended--CommentsClose CommentsPermalink





(1) in subsection (a)(1)(A)--CommentsClose CommentsPermalink





(A) by inserting ‘for each of calendar years 2009 and 2011’ after ‘shall disburse’,CommentsClose CommentsPermalink





(B) by inserting ‘(for purposes of payments made for calendar year 2009), or the 3-month period ending with December 2010 (for purposes of payments made for calendar year 2011)’ after ‘the date of the enactment of this Act’, andCommentsClose CommentsPermalink





(C) by adding at the end the following new sentence: ‘In the case of an individual who is eligible for a payment under the preceding sentence by reason of entitlement to a benefit described in subparagraph (B)(i), no such payment shall be made to such individual for calendar year 2011 unless such individual was paid a benefit described in such subparagraph (B)(i) for any month in the 12-month period ending with December 2010.’,CommentsClose CommentsPermalink





(2) in subsection (a)(1)(B)(iii), by inserting ‘(for purposes of payments made under this paragraph for calendar year 2009), or the 3-month period ending with December 2010 (for purposes of payments made under this paragraph for calendar year 2011)’ before the period at the end,CommentsClose CommentsPermalink





(3) in subsection (a)(2)--CommentsClose CommentsPermalink





(A) by inserting ‘, or who are utilizing a foreign or domestic Army Post Office, Fleet Post Office, or Diplomatic Post Office address’ after ‘Northern Mariana Islands’, andCommentsClose CommentsPermalink





(B) by striking ‘current address of record’ and inserting ‘address of record, as of the date of certification under subsection (b) for a payment under this section’,CommentsClose CommentsPermalink





(4) in subsection (a)(3)--CommentsClose CommentsPermalink





(A) by inserting ‘per calendar year (determined with respect to the calendar year for which the payment is made, and without regard to the date such payment is actually paid to such individual)’ after ‘only 1 payment under this section’, andCommentsClose CommentsPermalink





(B) by inserting ‘FOR THE SAME YEAR’ after ‘PAYMENTS’ in the heading thereof,CommentsClose CommentsPermalink





(5) in subsection (a)(4)--CommentsClose CommentsPermalink





(A) by inserting ‘(or, in the case of subparagraph (D), shall not be due)’ after ‘made’ in the matter preceding subparagraph (A),CommentsClose CommentsPermalink





(B) by striking subparagraph (A) and inserting the following:CommentsClose CommentsPermalink





‘(A) in the case of an individual entitled to a benefit specified in paragraph (1)(B)(i) or paragraph (1)(B)(ii)(VIII) if --CommentsClose CommentsPermalink





‘(i) for the most recent month of such individual’s entitlement in the applicable 3-month period described in paragraph (1); orCommentsClose CommentsPermalink





‘(ii) for any month thereafter which is before the month after the month of the payment;CommentsClose CommentsPermalink





such individual’s benefit under such paragraph was not payable by reason of subsection (x) or (y) of section 202 of the Social Security Act (42 U.S.C. 402) or section 1129A of such Act (42 U.S.C. 1320a-8a);’,CommentsClose CommentsPermalink





(C) in subparagraph (B), by striking ‘3 month period’ and inserting ‘applicable 3-month period’,CommentsClose CommentsPermalink





(D) by striking subparagraph (C) and inserting the following:CommentsClose CommentsPermalink





‘(C) in the case of an individual entitled to a benefit specified in paragraph (1)(C) if--CommentsClose CommentsPermalink





‘(i) for the most recent month of such individual’s eligibility in the applicable 3-month period described in paragraph (1); orCommentsClose CommentsPermalink





‘(ii) for any month thereafter which is before the month after the month of the payment;CommentsClose CommentsPermalink





such individual’s benefit under such paragraph was not able by reason of subsection (e)(1)(A) or (e)(4) of section 1611 (42 U.S.C. 1382) or section 1129A of such Act (42 U.S.C. 1320a-8a); or’CommentsClose CommentsPermalink





(E) by striking subparagraph (D) and inserting the following:CommentsClose CommentsPermalink





‘(D) in the case of any individual whose date of death occurs--CommentsClose CommentsPermalink





‘(i) before the date of receipt of the payment; orCommentsClose CommentsPermalink





‘(ii) in the case of a direct deposit, before the date on which such payment is deposited into such individual’s account.’,CommentsClose CommentsPermalink





(F) by adding at the end the following flush sentence:CommentsClose CommentsPermalink





‘In the case of any individual whose date of death occurs before a payment is negotiated (in the case of a check) or deposited (in the case of a direct deposit), such payment shall not be due and shall not be reissued to the estate of such individual or to any other person.’, andCommentsClose CommentsPermalink





(G) by adding at the end, as amended by subparagraph (F), the following new sentence: ‘Subparagraphs (A)(ii) and (C)(ii) shall apply only in the case of certifications under subsection (b) which are, or but for this paragraph would be, made after the date of the enactment of Emergency Senior Citizens Relief Act of 2010, and shall apply to such certifications without regard to the calendar year of the payments to which such certifications apply.’.CommentsClose CommentsPermalink





(6) in subsection (a)(5)--CommentsClose CommentsPermalink





(A) by inserting ‘, in the case of payments for calendar year 2009, and no later than April 30, 2011, in the case of payments for calendar year 2011’ before the period at the end of the first sentence of subparagraph (A), andCommentsClose CommentsPermalink





(B) by striking subparagraph (B) and inserting the following:CommentsClose CommentsPermalink





‘(B) DEADLINE- No payment for calendar year 2009 shall be disbursed under this section after December 31, 2010, and no payment for calendar year 2011 shall be disbursed under this section after December 31, 2012, regardless of any determinations of entitlement to, or eligibility for, such payment made after whichever of such dates is applicable to such payment.’,CommentsClose CommentsPermalink





(7) in subsection (b), by inserting ‘(except that such certification shall be affected by a determination that an individual is an individual described in subparagraph (A), (B), (C), or (D) of subsection (a)(4) during a period described in such subparagraphs), and no individual shall be certified to receive a payment under this section for a calendar year if such individual has at any time been denied certification for such a payment for such calendar year by reason of subparagraph (A)(ii) or (C)(ii) of subsection (a)(4) (unless such individual is subsequently determined not to have been an individual described in either such subparagraph at the time of such denial)’ before the period at the end of the last sentence,CommentsClose CommentsPermalink





(8) in subsection (c), by striking paragraph (4) and inserting the following:CommentsClose CommentsPermalink





‘(4) PAYMENTS SUBJECT TO OFFSET AND RECLAMATION- Notwithstanding paragraph (3), any payment made under this section--CommentsClose CommentsPermalink





‘(A) shall, in the case of a payment by direct deposit which is made after the date of the enactment of the Emergency Senior Citizens Relief Act of 2010, be subject to the reclamation provisions under subpart B of part 210 of title 31, Code of Federal Regulations (relating to reclamation of benefit payments); andCommentsClose CommentsPermalink





‘(B) shall not, for purposes of section 3716 of title 31, United States Code, be considered a benefit payment or cash benefit made under the applicable program described in subparagraph (B) or (C) of subsection (a)(1), and all amounts paid shall be subject to offset under such section 3716 to collect delinquent debts.’,CommentsClose CommentsPermalink





(9) in subsection (e)--CommentsClose CommentsPermalink





(A) by striking ‘2011’ and inserting ‘2013’,CommentsClose CommentsPermalink





(B) by inserting ‘section 2(b) of the Emergency Senior Citizens Relief Act of 2010,’ after ‘section 2202,’ in paragraph (1), andCommentsClose CommentsPermalink





(C) by adding at the following new paragraph:CommentsClose CommentsPermalink





‘(5)(A) For the Secretary of the Treasury, an additional $5,200,000 for purposes described in paragraph (1).CommentsClose CommentsPermalink





‘(B) For the Commissioner of Social Security, an additional $5,000,000 for the purposes described in paragraph (2)(B).CommentsClose CommentsPermalink





‘(C) For the Railroad Retirement Board, an additional $600,000 for the purposes described in paragraph (3)(B).CommentsClose CommentsPermalink





‘(D) For the Secretary of Veterans Affairs, an additional $625,000 for the Information Systems Technology account’.CommentsClose CommentsPermalink





(b) Extension of Special Credit for Certain Government Retirees-CommentsClose CommentsPermalink





(1) IN GENERAL- In the case of an eligible individual (as defined in section 2202(b) of the American Recovery and Reinvestment Tax Act of 2009, applied by substituting ‘2011’ for ‘2009’), with respect to the first taxable year of such individual beginning in 2011, section 2202 of the American Recovery and Reinvestment Tax Act of 2009 shall be applied by substituting ‘2011’ for ‘2009’ each place it appears.CommentsClose CommentsPermalink





(2) CONFORMING AMENDMENT- Subsection (c) of section 36A of the Internal Revenue Code of 1986 is amended by inserting ‘, and any credit allowed to the taxpayer under section 2(b)(1) of the Emergency Senior Citizens Relief Act of 2010’ after ‘the American Recovery and Reinvestment Tax Act of 2009’.CommentsClose CommentsPermalink





(c) Effective Date-CommentsClose CommentsPermalink





(1) IN GENERAL- Except as otherwise provided in paragraph (2), the amendments made by this section shall take effect on the date of the enactment of this Act.CommentsClose CommentsPermalink





(2) APPLICATION OF RULE RELATING TO DECEASED INDIVIDUALS- The amendment made by subsection (a)(5)(F) shall take effect as if included in section 2201 of the American Recovery and Reinvestment Tax Act of 2009.CommentsClose CommentsPermalink

Calendar No. 655CommentsClose CommentsPermalink

To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes.CommentsClose CommentsPermalink

November 30, 2010CommentsClose CommentsPermalink