The "Recovery of Stolen Checks Act" proposes an amendment to the Internal Revenue Code of 1986, introducing a new option for taxpayers to receive certain replacement refunds. This bill specifically targets situations where an original paper check, issued as a refund for a tax overpayment, has been lost or stolen . Under the new provisions, taxpayers who are otherwise eligible to receive a replacement paper check will have the ability to elect to receive that refund amount via direct deposit . The Secretary of the Treasury is directed to establish the necessary regulations and procedures for this electronic payment method within six months of the Act's enactment. This initiative aims to provide a more secure and efficient way for taxpayers to recover their rightful refunds.