To provide an emergency benefit of $250 to seniors, veterans, and persons with disabilities in 2010 to compensate for the lack of cost-of-living adjustment for such year, to provide an offset using unobligated stimulus funds, and for other purposes.

SA 3390. Mr. BURR proposed an amendment to amendment SA 3336 proposed
by Mr. Baucus to the bill H.R. 4213, to amend the Internal Revenue Code
of 1986 to extend certain expiring provisions, and for other purposes;
as follows:

On page 268, between lines 11 and 12, insert the following:

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

(a) Short Title.--This section may be cited as the
``Emergency Senior Citizens Relief Act of 2010''.
(b) Extension and Modification of Payments.--Section 2201
of the American Recovery and Reinvestment Tax Act of 2009 is
amended--
(1) in subsection (a)(1)(A)--
(A) by inserting ``for each of calendar years 2009 and
2010'' after ``shall disburse'',
(B) by inserting ``(for purposes of payments made for
calendar year 2009), or the 3-month period ending with the
month which ends prior to the month that includes the date of
the enactment of the Emergency Senior Citizens Relief Act of
2010 (for purposes of payments made for calendar year 2010)''
after ``the date of the enactment of this Act'', and
(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 2010 unless such
individual was paid a benefit described in such subparagraph
(B)(i) for any month in the 12-month period ending with the
month which ends prior to the month that includes the date of
the enactment of the Emergency Senior Citizens Relief Act of
2010.'',
(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 the month which
ends prior to the month that includes the date of the
enactment of the Emergency Senior Citizens Relief Act of 2010
(for purposes of payments made under this paragraph for
calendar year 2010)'' before the period at the end,
(3) in subsection (a)(2)--
(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'', and
(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'',
(4) in subsection (a)(3)--
(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'', and
(B) by inserting ``for the same year'' after ``payments''
in the heading thereof,
(5) in subsection (a)(4)--
(A) by inserting ``(or, in the case of subparagraph (D),
shall not be due)'' after ``made'' in the matter preceding
subparagraph (A),
(B) by striking subparagraph (A) and inserting the
following:
``(A) in the case of an individual entitled to a benefit
specified in paragraph (1)(B)(i) or paragraph
(1)(B)(ii)(VIII) if--
``(i) for the most recent month of such individual's
entitlement in the applicable 3-month period described in
paragraph (1); or
``(ii) for any month thereafter which is before the month
after the month of the payment;

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);'',
(C) in subparagraph (B), by striking ``3 month period'' and
inserting ``applicable 3-month period'',
(D) by striking subparagraph (C) and inserting the
following:
``(C) in the case of an individual entitled to a benefit
specified in paragraph (1)(C) if--
``(i) for the most recent month of such individual's
eligibility in the applicable 3-month period described in
paragraph (1); or
``(ii) for any month thereafter which is before the month
after the month of the payment;

such individual's benefit under such paragraph was not
payable 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'',
(E) by striking subparagraph (D) and inserting the
following:
``(D) in the case of any individual whose date of death
occurs--
``(i) before the date of the receipt of the payment; or
``(ii) in the case of a direct deposit, before the date on
which such payment is deposited into such individual's
account.'',
(F) by adding at the end the following flush sentence:

``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.'', and
(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.''.
(6) in subsection (a)(5)--
(A) by inserting ``, in the case of payments for calendar
year 2009, and no later than 120 days after the date of the
enactment of the Emergency Senior Citizens Relief Act of
2010, in the case of payments for calendar year 2010'' before
the period at the end of the first sentence of subparagraph
(A), and
(B) by striking subparagraph (B) and inserting the
following:
``(B) Deadline.--No payment for calendar year 2009 shall be
disbursed under this section after December 31, 2010, and no
payment for calendar year 2010 shall be disbursed under this
section after December 31, 2011, regardless of any
determinations of entitlement to, or eligibility for, such
payment made after whichever of such dates is applicable to
such payment.'',
(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,
(8) in subsection (c), by striking paragraph (4) and
inserting the following:
``(4) Payments subject to offset and reclamation.--
Notwithstanding paragraph (3), any payment made under this
section--
``(A) shall, in the case of a payment by direct deposit
which is made after the date of

[[Page S1106]]

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); and
``(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.'',
(9) in subsection (e)--
(A) by striking ``2011'' and inserting ``2012'',
(B) by inserting ``section ___(c) of the Emergency Senior
Citizens Relief Act of 2010,'' after ``section 2202,'' in
paragraph (1), and
(C) by adding at the following new paragraph:
``(5)(A) For the Secretary of the Treasury, an additional
$5,200,000 for purposes described in paragraph (1).
``(B) For the Commissioner of Social Security, an
additional $5,000,000 for the purposes described in paragraph
(2)(B).
``(C) For the Railroad Retirement Board, an additional
$600,000 for the purposes described in paragraph (3)(B).
``(D) For the Secretary of Veterans Affairs, an additional
$625,000 for the Information Systems Technology account''.
(c) Extension of Special Credit for Certain Government
Retirees.--
(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
``2010'' for ``2009''), with respect to the first taxable
year of such individual beginning in 2010, section 2202 of
the American Recovery and Reinvestment Tax Act of 2009 shall
be applied by substituting ``2010'' for ``2009'' each place
it appears.
(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
___(c)(1) of the Emergency Senior Citizens Relief Act of
2010'' after ``the American Recovery and Reinvestment Tax Act
of 2009''.
(d) Effective Date.--
(1) In general.--Except as otherwise provided in this
subsection, the amendments made by this section shall take
effect on the date of the enactment of this Act.
(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.
(e) Emergency Designation.--This section is designated as
an emergency requirement pursuant to section 4(g) of the
Statutory Pay-As-You-Go Act of 2010 (P.L. 111-139), and
designated as an emergency requirement and necessary to meet
emergency needs pursuant to section 403(a) of S. Con. Res. 13
(111th Congress), the concurrent resolution on the budget for
fiscal year 2010.
(f) Use of Stimulus Funds to Offset Spending.--The
unobligated balance of each amount appropriated or made
available under the American Recovery and Reinvestment Act of
2009 (Public Law 111-5) (other than under title X of division
A of such Act) is rescinded pro rata such that the aggregate
amount of such rescissions equals $14,361,000,000 in order to
offset the net increase in spending resulting from the
provisions of, and amendments made by, subsections (b) and
(c) of this section. The Director of the Office of Management
and Budget shall report to each congressional committee the
amounts so rescinded within the jurisdiction of such
committee.
______