# 119-s-5142: A bill to amend the Internal Revenue Code of 1986 to improve the process for providing refunds to taxpayers.

119-s-5142, A bill to amend the Internal Revenue Code of 1986 to improve the process for providing refunds to taxpayers., is a 119th Congress bill sponsored by Sen. Bennet, Michael F. [D-CO] (D-CO); status introduced; PRIA reads it as touching household money (as of 2026-09-30).

- Canonical: https://policyrisk.com/legislation/119-s-5142
- As of: 2026-09-30
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-5142
- Congress: 119
- Title: A bill to amend the Internal Revenue Code of 1986 to improve the process for providing refunds to taxpayers.
- Status: introduced
- Introduced: 2026-07-28
- Sponsor: Sen. Bennet, Michael F. [D-CO] (D-CO)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-30

## Summary

**Creates a narrow rule allowing taxpayers labeled as "currently not collectible" to get an automated refund up to their Earned Income Tax Credit instead of having that money offset.** It would add new paragraphs to Internal Revenue Code section 6402(a) that let the Secretary refund an overpayment not to exceed the EITC for the year for an "applicable taxpayer", while leaving the general offset authority intact and applying the change to offsets made more than 12 months after enactment.

## Cosponsors (1)

- Sen. Cassidy, Bill [R-LA] (R-LA), 2026-07-28T00:00:00.000Z

## Provisions PRIA read

- Refunds for Earned Income Credit Overpayments: benefit, medium. If enacted, you would be able to get a refund instead of an offset for an overpayment for any tax year when you were allowed an Earned Income Credit. The refund could not be more than the EIC allowed for that year and not more than the overpayment. This would apply only if the IRS had classified yo…

## Related bills

- 119-s-4744: Take Care of America’s Veterans Act
- 119-s-2120: Older Americans Act Reauthorization Act of 2025
- 119-s-5071: Children's Safe Welcome Act of 2026
- 119-s-5022: Cannabis Administration and Opportunity Act
- 119-s-1748: Kids Online Safety Act
- 119-s-5283: Momnibus Act

## Sources
- [119-s-5142 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/5142)

## Related
- [119-s-4744: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-s-4744)
- [119-s-2120: Older Americans Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-s-2120)
- [119-s-5071: Children's Safe Welcome Act of 2026](https://policyrisk.com/legislation/119-s-5071)
- [119-s-5022: Cannabis Administration and Opportunity Act](https://policyrisk.com/legislation/119-s-5022)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-5283: Momnibus Act](https://policyrisk.com/legislation/119-s-5283)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-5142 (as of 2026-09-30).