The main purpose of this legislation, known as the Recovery of Stolen Checks Act, is to update the way taxpayers can receive replacement refunds from the government. Specifically, it allows taxpayers who have lost or had their tax refund checks stolen to choose to receive their replacement refunds electronically through direct deposit instead of waiting for a paper check. One of the key provisions of this act is that it amends the Internal Revenue Code to enable taxpayers to elect for direct deposit of their replacement refunds.