A bill to amend the American Rescue Plan Act of 2021 to provide for protection of recovery rebates.

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.