A Democratic bill with no cosponsors
Last activity — Referred to the Committee on Ways and Means, and in addition to the Committees on the Judiciary, and Homeland Security, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill provides American tariff rebates through tax credits and advance refunds for eligible individuals. It gives $2,000 for single filers, $4,000 for joint returns, and $600 for each dependent, subject to income limits. The legislation also repeals certain reduced tax rates and lowers the estate and gift tax exemption amount from $15,000,000 to $10,000,000. Additionally, the bill cancels billions of dollars in unobligated funds previously set aside for border infrastructure, wall systems, and detention capacity. Finally, it appropriates specific funding to government agencies to administer these tax rebates and oversee the process.
Yes· 3 of 14
- Scored +8
Does this reduce what the federal government spends?
Section 5 permanently rescinds massive amounts of previously appropriated immigration enforcement and border wall funds.
- Scored +7
Would households on low incomes be better off under this?
Section 2 targets direct tax credits and cash rebates of $2,000 for individuals and $600 per dependent to eligible low- and middle-income taxpayers.
- Scored +6
Would children be better off under this?
Section 2 provides an additional $600 tax credit for each dependent child, directly benefiting families with children.
The opposite· 3 of 6
- Scored -8
Does this tighten control of the border?
Section 5 rescinds billions of dollars in unobligated balances for border infrastructure, wall systems, and detention capacity.
- Scored -7
Would the very wealthiest people be better off under this?
Section 4 increases the tax exposure on large estates by lowering the estate and gift tax exemption threshold.
- Scored -7
Would billionaires be better off under this?
Section 4 reduces the estate tax exemption amount, imposing higher tax liabilities on massive estates and wealth transfers.
Who it would affect, and how
Potential Positive Impacts for People
-
Section 2 provides eligible individuals with a tax credit of $2,000 ($4,000 for joint returns) plus $600 per dependent for 2026, which puts extra money directly into the pockets of everyday Americans.
-
Section 2 allows for advance refunds and credits based on 2025 or 2024 tax information, helping people get these funds faster without waiting to file 2026 taxes.
-
Section 2 protects these rebate and credit payments from being reduced or offset by other assessed Federal taxes or specific federal debt collection authorities under Section 6402, ensuring people actually receive the full amount intended.
-
Section 2 requires the Secretary of the Treasury to conduct a public awareness campaign to inform individuals about the credit and rebate, ensuring that vulnerable populations or those who did not recently file tax returns know how to claim the money.
Potential Negative Impacts for People
-
Section 2 places strict income limitations on the tax credit, reducing the rebate amount for single individuals making over $75,000, heads of household making over $112,500, and joint filers making over $150,000, which means higher-earning workers get less or no assistance.
-
Section 3 repeals the extension and enhancement of reduced tax rates by striking subsection (j) of section 1 of the Internal Revenue Code, which could result in higher tax burdens for taxpayers.
-
Section 4 lowers the estate and gift tax exemption amount from $15,000,000 to $10,000,000, which reduces the tax-free inheritance limit for families passing down estates and gifts.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would households on low incomes be better off under this? — Section 2 targets direct tax credits and cash rebates of $2,000 for individuals and $600 per dependent to eligible low- and middle-income taxpayers. Would children be better off under this? — Section 2 provides an additional $600 tax credit for each dependent child, directly benefiting families with children. Would middle-income households be better off under this? — Section 2 provides financial relief through tax credits to middle-class households below the adjusted gross income phase-out thresholds. Would people in middle age be better off under this? — Middle-aged individuals meeting the income limitations are eligible for direct tariff rebate payments under Section 2. Would retired people be better off under this? — Section 2 permits the use of Social Security benefit statements (Form SSA-1099) to determine eligibility and allows payments through representative payees for retirees. Would people over 65 be better off under this? — Seniors who are eligible individuals can receive direct tax credits and advance refunds under Section 2, with provisions for representative payees. Would veterans be better off under this, taking everything together? — Section 2 explicitly allows advance payments to be distributed via veterans' beneficiaries through designated fiduciaries and safeguards. Would people in their twenties and thirties be better off under this? — Eligible young adults earning under the adjusted gross income thresholds receive direct tax rebates and advance refund payments under Section 2. Would women be better off under this? — Section 2 provides financial relief via tax credits that benefit heads of households and primary caregivers, many of whom are women. Would billionaires be better off under this? — Section 4 reduces the estate tax exemption amount, imposing higher tax liabilities on massive estates and wealth transfers. Would the very wealthiest people be better off under this? — Section 4 increases the tax exposure on large estates by lowering the estate and gift tax exemption threshold. Would people with substantial wealth be better off under this? — Section 4 lowers the estate and gift tax exemption from $15 million to $10 million, increasing the tax burden on high-net-worth individuals. Would high-income households be better off under this? — Section 2 phases out tax rebates for individuals earning over $75,000 and joint filers earning over $150,000, and Section 4 lowers the estate tax exemption.
- Economy And Finance
- Does this reduce what the federal government spends? — Section 5 permanently rescinds massive amounts of previously appropriated immigration enforcement and border wall funds. Does this raise taxes on the highest earners? — Section 4 lowers the estate and gift tax exemption amount from $15,000,000 to $10,000,000, increasing the tax burden on certain estates and gifts above the new threshold. Does this cut the tax on money left behind when someone dies? — Section 4 lowers the estate and gift tax exemption amount, resulting in higher estate taxes for wealthier estates.
- National Security And Foreign Policy
- Does this reduce what is spent on the military? — Section 5 rescinds substantial funds previously designated for border infrastructure and detention capacity.
- Governance And Ideology
- Does this make what the government does easier for the public to see? — Section 2 provides specific appropriations for oversight bodies like the Treasury Inspector General for Tax Administration to oversee rebate activities.
- Social Issues And Justice
- Is this likely to lift people out of poverty? — Section 2 provides direct tax credits and advance refund payments of $2,000 for individuals and $600 per dependent to eligible households. Does this tighten control of the border? — Section 5 rescinds billions of dollars in unobligated balances for border infrastructure, wall systems, and detention capacity.
- 9/17/2026
- Referred to the Committee on Ways and Means, and in addition to the Committees on the Judiciary, and Homeland Security, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
- Introduced in House