US HB1155

Amends Internal Revenue Code Section 6402 to allow taxpayers whose tax refund checks were lost or stolen to elect to receive replacement refunds via direct deposit instead of another paper check

Requires the Treasury Secretary to establish regulations and procedures for this electronic replacement option within 6 months of enactment

Applies to taxpayers who originally received paper check refunds for tax overpayments and need replacement due to loss or theft

Passed the House of Representatives on March 31, 2025