Pay Victims Not Prisoners Act This bill prohibits payment of any amount of the 2021 recovery rebate to federal prisoners convicted of a crime or confined due to insanity or a finding that the prisoner is a sexually dangerous person or a sexual predator. The bill requires (1) the disclosure of certain prisoner tax return information to the Department of Justice for purposes of making restitution to crime victims, and (2) the payment of judgments issued against prisoners using rebate amounts.