Back to all bills
HR 1155119th CongressIntroduced
Recovery of Stolen Checks Act
Introduced: Oct 28, 2025
Standard Summary
Comprehensive overview in 1-2 paragraphs
Amends the Internal Revenue Code to allow taxpayers to elect electronic direct deposit for replacement tax refunds when original paper checks are lost or stolen.
Key Points
- 1Allows taxpayers to choose direct deposit instead of paper checks for replacement refunds
- 2Applies to lost or stolen tax refund checks previously sent by the IRS
- 3Requires Treasury Secretary to establish procedures within 6 months of enactment
- 4Effective immediately upon enactment
- 5Amends Section 6402 of the Internal Revenue Code
Impact Areas
Taxpayers who lose or have stolen tax refund checksInternal Revenue Service operationsFederal tax administration
Generated by kwaipilot/kat-coder-pro:free on Nov 19, 2025