This bill proposes amendments to the Internal Revenue Code of 1986, specifically targeting the process for issuing tax refunds. Its primary goal is to establish a special rule for certain individuals to ensure they receive their Earned Income Tax Credit (EITC) refunds without offset. The legislation mandates that for taxpayers classified by the Secretary as "currently not collectible" prior to their refund request, any overpayment up to the amount of their EITC will be refunded directly. This provision prevents the EITC portion of a refund from being withheld to cover other outstanding tax liabilities or debts. The changes are set to take effect for offsets made 12 months after the bill's enactment.