This bill prohibits the attachment of a 2021 recovery rebate by legal process, including assignment, levy, or garnishment. A 2021 recovery rebate is a stimulus payment provided by the American Rescue Plan of 2021 for individual taxpayers and their dependents who have been affected by the COVID-19 (i.e., coronavirus disease 2019) pandemic.
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Timeline
Introduced in Senate
Read twice and referred to the Committee on Finance.
Introduced in Senate
Read twice and referred to the Committee on Finance.
Taxation
Bank accounts, deposits, capitalBankruptcyCardiovascular and respiratory healthDebt collectionEmergency medical services and trauma careIncome tax creditsInfectious and parasitic diseasesTax administration and collection, taxpayersWages and earnings
A bill to amend the American Rescue Plan Act of 2021 to provide for protection of recovery rebates.
USA117th CongressS-823| Senate
| Updated: 3/18/2021
This bill prohibits the attachment of a 2021 recovery rebate by legal process, including assignment, levy, or garnishment. A 2021 recovery rebate is a stimulus payment provided by the American Rescue Plan of 2021 for individual taxpayers and their dependents who have been affected by the COVID-19 (i.e., coronavirus disease 2019) pandemic.
Bank accounts, deposits, capitalBankruptcyCardiovascular and respiratory healthDebt collectionEmergency medical services and trauma careIncome tax creditsInfectious and parasitic diseasesTax administration and collection, taxpayersWages and earnings