A bill to amend the Internal Revenue Code of 1986 to improve the process for providing refunds to taxpayers.
Sponsored By: Senator Bennet, Michael F. [D-CO]
Introduced
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.
Personalized for You
How does this bill affect your finances?
Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Refunds for Earned Income Credit Overpayments
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 you as "currently not collectible" before you requested the refund. The rule would apply to offsets made after the date 12 months after enactment, and refunds would still follow subsections (c), (d), (e), and (f) of section 6402.
Sponsors & CoSponsors
Sponsor
Bennet, Michael F. [D-CO]
CO • D
Cosponsors
Sen. Cassidy, Bill [R-LA]
LA • R
Sponsored 7/28/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov