This bill proposes to make individuals classified as sex offenders ineligible for certain federal benefits by amending the Internal Revenue Code and the Social Security Act. Its primary goal is to restrict access to financial assistance for healthcare for this specific group. The legislation denies sex offenders the refundable credit for coverage under a qualified health plan , applying to the individual or their spouse if either is a sex offender. This change takes effect for taxable years ending after the bill's enactment, defining a sex offender by the Adam Walsh Child Protection and Safety Act of 2006. Additionally, the bill targets federally funded medical assistance under the Medicaid program . It prohibits federal financial participation for medical assistance provided to sex offenders and grants states the option to deny Medicaid coverage to these individuals, effective for those enrolled or reenrolled after enactment.