S. 798Senate117th Congress (2021-2023)In Committee

A bill to amend the Internal Revenue Code of 1986 to ensure that the 2021 Recovery Rebates are not provided to prisoners.

Sponsored by Rick ScottSen. Rick Scott (R-FL)
Introduced March 17, 2021

AI-Generated Summary

Updated February 8, 2026 at 12:31 AM UTC

The bill changes the tax law so that people who were in prison during 2021 cannot receive the 2021 Recovery Rebate credit. It applies to any individual classified as a prisoner under the Social Security Act and also affects joint filers when one spouse is incarcerated. The amendment takes effect as if it were part of the original American Rescue Plan Act.

Key Provisions

  • Adds a new “Special Rules With Respect to Prisoners” subsection that disallows the Recovery Rebate credit for anyone described as a prisoner for each day in 2021.
  • If a married couple files a joint return and one spouse is a prisoner, the credit amount is reduced from $2,800 to $1,400.
  • Bars any advance refund or credit for prisoners under the existing rebate provisions.
  • Sets the effective date to be the same as the original provision in the American Rescue Plan Act of 2021.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

March 17, 2021

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SenateIntro Referral

Introduced in Senate

March 17, 2021

SenateIntro Referral

Read twice and referred to the Committee on Finance.

March 17, 2021

Floor Debate

3 members

What members said about S. 798 on the floor

1 Republican2 Democrats
Rick Scott
Sen. Rick ScottR-FL · Mar 17, 2021

Madam President, it is hard to imagine that my colleague just rose in opposition to this good bill. Let's be clear. By objecting to this bill, Democrats are standing in full support of spending $2…

Ron Wyden
Sen. Ron WydenD-OR · Mar 17, 2021

Madam President, reserving the right to object. Madam President, today the Republicans are showing some real chutzpa. On this issue, Republicans were for it before they were against it. Today, they…

Edward J. Markey
Sen. Edward J. MarkeyD-MA · Mar 17, 2021

Madam President, I ask unanimous consent that the order for the quorum call be rescinded.

Bill Text

Latest available legislative text

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Introduced in SenateIssued March 17, 2021

II

117th CONGRESS

1st Session

S. 798

IN THE SENATE OF THE UNITED STATES

March 17 (legislative day, March 16), 2021

Mr. Scott of Florida introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to ensure that the 2021 Recovery Rebates are not provided to prisoners.

1.

Prohibiting 2021 Recovery Rebates from being provided to prisoners

(a)

In general

Section 6428B of the Internal Revenue Code of 1986, as added by section 9601 of the American Rescue Plan Act of 2021, is amended—

(1)

by redesignating subsections (h) and (i) as subsections (i) and (j), respectively,

(2)

in subsection (j), as so redesignated, by striking subsection (h)(1) each place it appears and inserting subsection (i)(1), and

(3)

by inserting after subsection (g) the following:

(h)

Special rules with respect to prisoners

(1)

Disallowance of credit

(A)

In general

Subject to subparagraph (B), no credit shall be allowed under subsection (a) to an eligible individual who is, for each day during calendar year 2021, described in clause (i), (ii), (iii), (iv), or (v) of section 202(x)(1)(A) of the Social Security Act (42 U.S.C. 402(x)(1)(A)).

(B)

Joint return

In the case of eligible individuals filing a joint return where 1 spouse is described in subparagraph (A), subsection (b)(1) shall be applied by substituting $1,400 for $2,800.

(2)

Denial of advance refund or credit

No refund or credit shall be made or allowed under subsection (g) with respect to any individual whom the Secretary has knowledge is, at the time of any determination made pursuant to paragraph (3) of such subsection, described in clause (i), (ii), (iii), (iv), or (v) of section 202(x)(1)(A) of the Social Security Act.

.

(b)

Effective date

The amendments made by this section shall take effect as if included in the enactment of section 9601 of the American Rescue Plan Act of 2021.