A bill to amend the Internal Revenue Code of 1986 to provide for full recapture of the refundable credit for coverage under a qualified health plan in the case of individuals who are not lawfully present in the United States or who are incarcerated.
Recovering Erroneous Credits from Outlaws and Unlawful Persons Act of 2016 or the RECOUP Act of 2016
This bill amends the Internal Revenue Code to provide for the full recapture of advance payments of refundable tax credits for health coverage under the Patient Protection and Affordable Care Act, if the payments were made to individuals who are not lawfully present in the United States or are incarcerated. The bill also specifies that the premiums of certain incarcerated individuals for whom a taxpayer is allowed a deduction for a personal exemption (including the taxpayer, the taxpayer's spouse, or dependents) must be excluded from calculations of premium assistance credit amounts.
Introduced in Senate
Read twice and referred to the Committee on Finance.
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