# Plain Language Summary: Energy Rebates Bill

This bill creates a one-time tax credit to help people pay for energy costs during 2022. The government would send money to eligible individuals based on how many months that year gasoline prices stayed at or above $4 per gallon. Think of it as a rebate program triggered by high gas prices, similar to stimulus checks but tied to energy affordability.

Here's how much money people would get: Single filers receive $100 per qualifying month, while married couples filing jointly get $200 per month. If you have dependents (children or other qualifying relatives), you'd get an additional $100 per month for each dependent. So a married couple with two kids could receive $400 per month during months when gas averaged $4 or more per gallon. The bill limits who qualifies based on income—single people making over $75,000 would see their rebate reduced, married couples over $150,000, and heads of household over $112,500. The reduction phases out completely at higher income levels, so wealthier individuals wouldn't receive anything.

The government would try to send these payments to people before the end of 2022, rather than waiting until tax time. They'd use information from 2020 or 2021 tax returns to identify eligible people and send payments automatically. If you haven't filed taxes recently, the IRS would work with Social Security and other agencies to track you down. You'd need a valid Social Security number to receive the full amount, and dependents must also have valid identification numbers to count toward your rebate.

The bill also protects these payments from being seized to pay debts or child support, similar to protections for other federal benefit payments. U.S. territories with their own tax systems would receive equivalent funding to distribute to their residents.

To provide for energy rebates to individual taxpayers, and for other purposes.

Thompson, Mike

 <p>This bill expresses the sense of Congress that energy rebates to individual taxpayers are required due to the global disruptions caused by COVID-19 and the Russian invasion of Ukraine. </p> <p>The bill allows an income-based tax credit beginning in 2022 for the sum of monthly energy rebates. The amount of such rebates in any calendar month is the sum of $100 ($200 for married couples filing jointly) plus $100 multiplied by the number of the taxpayer's dependents during 2022.</p>