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US. GOVERNMENT
INFORMATION
GP
119TH CONGRESS REPORT
1st Session HOUSE OF REPRESENTATIVES 119-41
RECOVERY OF STOLEN CHECKS ACT
MARCH 27, 2025.-Committed to the Committee of the Whole House on the State
of the Union and ordered to be printed
Mr. SMITH of Missouri, from the Committee on Ways and Means,
submitted the following
REPORT
[To accompany H.R. 1155]
The Committee on Ways and Means, to whom was referred the
bill (H.R. 1155) to amend the Internal Revenue Code of 1986 to
allow taxpayers to elect to receive certain replacement refunds elec-
tronically, having considered the same, reports favorably thereon
with an amendment and recommends that the bill as amended do
pass.
CONTENTS
Page
I. SUMMARY AND BACKGROUND ................................................................. 2
A. Purpose and Sum m ary ......................................................................... 2
B. Background and Need for Legislation ................................................ 2
C. Legislative H istory .............................................................................. 3
D. Designated Legislative History ........................................................... 3
II. EXPLANATION OF THE BILL ..................................................................... 3
A. Election to Receive Certain Replacement Refunds Electronically
(sec. 2 of the bill and new sec. 6402(n) of the Code) ....................... 3
III. VOTE OF THE COM M ITTEE ........................................................................ 4
IV. BUDGET EFFECTS OF THE BILL ............................................................... 7
A. Committee Estimate of Budgetary Effects ................... 7
B. Statement Regarding New Budget Authority and Tax Expendi-
tures Budget Authority ..................................................................... 7
C. Cost Estimate Prepared by the Congressional Budget Office ........... 7
V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF THE
H O U SE .......................................................................................................... 7
A. Committee Oversight Findings and Recommendations .................... 7
B. Statement of General Performance Goals and Objectives ................ 7
C. Applicability of House Rule XXI, Clause 5(b) ................. 7
D. Information Relating to Unfunded Mandates ................. 8
E. Congressional Earmarks, Limited Tax Benefits, and Limited Tariff
B en efits .............................................................................................. . 8
F. Duplication of Federal Program s ......................................................... 8
G. Tax Com plexity Analysis ..................................................................... 8
VI. CHANGES IN EXISTING LAW MADE BY THE BILL, AS REPORTED 8
A. Changes in Existing Law Proposed by the Bill, as Reported ........... 8
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