I 

117TH CONGRESS 

1ST SESSION H. R. 6051 

To amend the Internal Revenue Code of 1986 to establish a refundable 

tax credit to increase the take-home pay of American workers and enhance their financial stability, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

NOVEMBER 18, 2021 

Ms. TLAIB (for herself, Mr. GARCI ́A of Illinois, Ms. OCASIO-CORTEZ, Ms. 

PRESSLEY, Ms. NORTON, Ms. VELA ́ZQUEZ, Mr. MFUME, Ms. JACKSON

LEE, Mr. BOWMAN, Mr. POCAN, Mrs. CAROLYN B. MALONEY of New 

York, Ms. LEE of California, Mrs. DINGELL, and Ms. CLARKE of New 

York) introduced the following bill; which was referred to the Committee 

on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to establish 

a refundable tax credit to increase the take-home pay 

of American workers and enhance their financial stability, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Building Our Opportu5 nities to Survive and Thrive Act of 2021’’ or the ‘‘BOOST 

6 Act of 2021’’. 


pbinns on DSKJLVW7X2PROD with BILLS
2 

•HR 6051 IH

1 SEC. 2. ESTABLISHMENT OF MIDDLE CLASS TAX CREDIT. 

2 (a) IN GENERAL.—Subpart C of part IV of sub3 chapter A of chapter 1 of the Internal Revenue Code of 

4 1986 is amended by inserting after section 36 the fol5 lowing new section: 

6 ‘‘SEC. 36A. MIDDLE CLASS TAX CREDIT. 

7 ‘‘(a) ALLOWANCE OF CREDIT.— 

8 ‘‘(1) IN GENERAL.—In the case of an eligible 

9 individual, there shall be allowed as a credit against 

10 the tax imposed by this subtitle for the taxable year 

11 an amount equal to $3,000. 

12 ‘‘(2) PHASEOUT OF CREDIT.—The amount of 

13 the credit allowable to the taxpayer under paragraph 

14 (1) for the taxable year shall be reduced (but not 

15 below zero) by an amount which bears the same 

16 ratio to the amount of the credit determined under 

17 such paragraph as— 

18 ‘‘(A) the amount (not less than zero) equal 

19 to the adjusted gross income of the taxpayer for 

20 the preceding taxable year minus $30,000, 

21 bears to 

22 ‘‘(B) $20,000. 

23 ‘‘(3) JOINT RETURNS.— 

24 ‘‘(A) IN GENERAL.—For purposes of deter25 mining the amount of the credit allowed under 

26 this section for any taxable year, if a joint reVerDate Sep 11 2014 21:48 Dec 08, 2021 Jkt 029200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H6051.IH H6051

pbinns on DSKJLVW7X2PROD with BILLS
3 

•HR 6051 IH

1 turn was filed for the preceding taxable year by 

2 an eligible individual and such individual’s 

3 spouse, each of the dollar amounts under para4 graphs (1) and (2) shall be doubled. 

5 ‘‘(B) MARRIED INDIVIDUALS.—For pur6 poses of determining the amount of the credit 

7 allowed under this section for any taxable year, 

8 if an individual was married during the pre9 ceding taxable year (within the meaning of sec10 tion 7703), this section shall apply only if a 

11 joint return was filed for the preceding taxable 

12 year under section 6013. 

13 ‘‘(4) HEAD OF HOUSEHOLD.—For purposes of 

14 determining the amount of the credit allowed under 

15 this section for any taxable year, if a taxpayer filed 

16 a return as a head of household for the preceding 

17 taxable year, the reduction of the credit allowable to 

18 the taxpayer under paragraph (1) shall be deter19 mined under paragraph (2) by substituting 

20 ‘$80,000’ for ‘$30,000’ in subparagraph (A) thereof. 

21 ‘‘(5) INFLATION ADJUSTMENTS.— 

22 ‘‘(A) IN GENERAL.—In the case of any 

23 taxable year after 2021, each of the dollar 

24 amounts under paragraphs (1), (2), and (4) 

25 shall be increased by an amount equal to— 


pbinns on DSKJLVW7X2PROD with BILLS
4 

•HR 6051 IH

1 ‘‘(i) such dollar amount, multiplied by 

2 ‘‘(ii) the cost-of-living adjustment de3 termined under section 1(f)(3) for the cal4 endar year in which the taxable year be5 gins, determined by substituting ‘calendar 

6 year 2020’ for ‘calendar year 2016’ in sub7 paragraph (A)(ii) thereof. 

8 ‘‘(B) ROUNDING.—If any increase deter9 mined under subparagraph (A) is not a multiple 

10 of $50, such increase shall be rounded to the 

11 nearest multiple of $50. 

12 ‘‘(b) ELIGIBLE INDIVIDUAL.—For purposes of deter13 mining the credit allowed under this section for any tax14 able year— 

15 ‘‘(1) IN GENERAL.—The term ‘eligible indi16 vidual’ means an individual— 

17 ‘‘(A) who attained 18 years of age before 

18 the close of the preceding taxable year, 

19 ‘‘(B) whose principal place of abode was in 

20 the United States for more than one-half of the 

21 preceding taxable year, 

22 ‘‘(C) who was not a dependent for whom a 

23 deduction is allowable under section 151 to an24 other taxpayer for any taxable year beginning 


pbinns on DSKJLVW7X2PROD with BILLS
5 

•HR 6051 IH

1 in the same calendar year as the preceding tax2 able year, and 

3 ‘‘(D) who did not claim the benefits of sec4 tion 911 for the preceding taxable year. 

5 ‘‘(2) LIMITATION ON ELIGIBILITY OF NON6 RESIDENT ALIENS.—The term ‘eligible individual’ 

7 shall not include any individual who is a nonresident 

8 alien individual for any portion of the preceding tax9 able year, unless such individual is treated for such 

10 taxable year as a resident of the United States for 

11 purposes of this chapter by reason of an election 

12 under subsection (g) or (h) of section 6013. 

13 ‘‘(3) IDENTIFICATION NUMBER REQUIRE14 MENT.—No credit shall be allowed under this section 

15 to an eligible individual who does not include on the 

16 return of tax for the taxable year— 

17 ‘‘(A) such individual’s taxpayer identifica18 tion number, and 

19 ‘‘(B) if the individual was married during 

20 the preceding taxable year (within the meaning 

21 of section 7703), the taxpayer identification 

22 number of such individual’s spouse. 

23 ‘‘(4) TREATMENT OF MILITARY PERSONNEL

24 STATIONED OUTSIDE OF THE UNITED STATES.—For 

25 purposes of subparagraph (A)(ii), the principal place 


pbinns on DSKJLVW7X2PROD with BILLS
6 

•HR 6051 IH

1 of abode of a member of the Armed Forces of the 

2 United States shall be treated as in the United 

3 States during any period during which such member 

4 is stationed outside the United States while serving 

5 on extended active duty with the Armed Forces of 

6 the United States. For purposes of the preceding 

7 sentence, the term ‘extended active duty’ means any 

8 period of active duty pursuant to a call or order to 

9 such duty for a period in excess of 90 days or for 

10 an indefinite period. 

11 ‘‘(c) TAXABLE YEAR MUST BE FULL TAXABLE

12 YEAR.—Except in the case of a taxable year closed by rea13 son of the death of the taxpayer, no credit shall be allow14 able under this section in the case of a taxable year cov15 ering a period of less than 12 months. 

16 ‘‘(d) RESTRICTIONS ON TAXPAYER WHO IMPROP17 ERLY CLAIMED CREDIT IN PRIOR YEAR.—Rules similar 

18 to the rules of section 32(k) shall apply for purposes of 

19 this section. 

20 ‘‘(e) RECONCILIATION OF CREDIT AND ADVANCE

21 PAYMENTS.—The amount of the credit allowed under this 

22 section for any taxable year shall be reduced (but not 

23 below zero) by the aggregate amount of any advance pay24 ments of such credit under section 7527B for such taxable 

25 year.’’. 


pbinns on DSKJLVW7X2PROD with BILLS
7 

•HR 6051 IH

1 (b) ADVANCE PAYMENT OF MIDDLE CLASS TAX

2 CREDIT.— 

3 (1) IN GENERAL.—Chapter 77 of the Internal 

4 Revenue Code of 1986 is amended by inserting after 

5 section 7527A the following new section: 

6 ‘‘SEC. 7527B. ADVANCE PAYMENT OF MIDDLE CLASS TAX 

7 CREDIT. 

8 ‘‘(a) IN GENERAL.—Not later than 6 months after 

9 the date of the enactment of the Building Our Opportuni10 ties to Survive and Thrive Act of 2021, the Secretary shall 

11 establish a program for making advance payments of the 

12 credit allowed under section 36A on a monthly basis (de13 termined without regard to subsection (f) of such section) 

14 to any taxpayer who— 

15 ‘‘(1) the Secretary has determined will be al16 lowed such credit for the taxable year, and 

17 ‘‘(2) has made an election under subsection (c). 

18 ‘‘(b) AMOUNT OF ADVANCE PAYMENT.— 

19 ‘‘(1) IN GENERAL.—For purposes of subsection 

20 (a), the amount of the monthly advance payment of 

21 the credit provided to a taxpayer during the applica22 ble period shall be equal to the lesser of— 

23 ‘‘(A) an amount equal to— 

24 ‘‘(i) the amount of the credit which 

25 the Secretary has determined will be alVerDate Sep 11 2014 21:48 Dec 08, 2021 Jkt 029200 PO 00000 Frm 00007 Fmt 6652 Sfmt 6201 E:\BILLS\H6051.IH H6051

pbinns on DSKJLVW7X2PROD with BILLS
8 

•HR 6051 IH

1 lowed to such taxpayer under section 36A 

2 for the taxable year ending in such applica3 ble period, divided by 

4 ‘‘(ii) 12, or 

5 ‘‘(B) such other amount as is elected by 

6 the taxpayer. 

7 ‘‘(2) APPLICABLE PERIOD.—For purposes of 

8 this section, the term ‘applicable period’ means the 

9 12-month period from the month of July of the tax10 able year through the month of June of the subse11 quent taxable year. 

12 ‘‘(c) ELECTION OF ADVANCE PAYMENT.—A taxpayer 

13 may elect to receive an advance payment of the credit al14 lowed under section 36A for any taxable year by including 

15 such election on a timely filed return for the preceding 

16 taxable year. 

17 ‘‘(d) INTERNAL REVENUE SERVICE NOTIFICA18 TION.—The Internal Revenue Service shall take such 

19 steps as may be appropriate to ensure that taxpayers who 

20 are eligible to receive the credit under section 36A are 

21 aware of the availability of the advance payment of such 

22 credit under this section. 

23 ‘‘(e) AUTHORITY.—The Secretary may prescribe such 

24 regulations or other guidance as may be appropriate or 

25 necessary for the purposes of carrying out this section.’’. 


pbinns on DSKJLVW7X2PROD with BILLS
9 

•HR 6051 IH

1 (c) INCOME DISREGARD.—Any credit or refund al2 lowed or made to any individual by reason of section 36A 

3 of the Internal Revenue Code of 1986 (as added by this 

4 section) shall not be taken into account as income and 

5 shall not be taken into account as resources for purposes 

6 of determining the eligibility of such individual or any 

7 other individual for benefits or assistance, or the amount 

8 or extent of benefits or assistance, under any Federal pro9 gram or under any State or local program financed in 

10 whole or in part with Federal funds. 

11 (d) CONFORMING AMENDMENTS.— 

12 (1) Section 6211(b)(4)(A) of the Internal Rev13 enue Code of 1986 is amended by inserting ‘‘36A,’’ 

14 after ‘‘36,’’. 

15 (2) Section 6213(g)(2) of such Code is amend16 ed— 

17 (A) in subparagraph (F), by inserting ‘‘or 

18 section 36A’’ after ‘‘credit)’’, 

19 (B) in subparagraph (G), by inserting ‘‘or 

20 36A’’ after ‘‘section 32’’, 

21 (C) by striking subparagraph (K) and in22 serting the following: 

23 ‘‘(K) an omission of information required 

24 by section 32(k)(2) or 36(e) or an entry on the 

25 return claiming— 


pbinns on DSKJLVW7X2PROD with BILLS
10 

•HR 6051 IH

1 ‘‘(i) the credit under section 32 for a 

2 taxable year for which the credit is dis3 allowed under subsection (k)(1) thereof, or 

4 ‘‘(ii) the credit under section 36A for 

5 a taxable year for which the credit is dis6 allowed under subsection (d) thereof,’’; and 

7 (D) in subparagraph (L), by inserting 

8 ‘‘36A,’’ after ‘‘32,’’. 

9 (3) The table of sections for subpart C of part 

10 IV of subchapter A of chapter 1 of such Code is 

11 amended by inserting after the item relating to sec12 tion 36 the following new item: 

‘‘Sec. 36A. Middle class tax credit.’’. 

13 (4) The table of sections for chapter 77 of such 

14 Code is amended by inserting after the item relating 

15 to section 7527A the following: 

‘‘Sec. 7527B. Advance payment of middle class tax credit.’’. 

16 (e) EFFECTIVE DATE.—The amendments made by 

17 this section shall apply to taxable years beginning after 

18 December 31, 2020. 

19 SEC. 3. SENSE OF THE HOUSE OF REPRESENTATIVES. 

20 It is the sense of the House of Representatives that 

21 the costs of carrying out this Act and the amendments 

22 made by this Act should be fully offset through— 

23 (1) the repeal of Public Law 115–97, with the 

24 exception of any provisions or amendments under 


pbinns on DSKJLVW7X2PROD with BILLS
11 

•HR 6051 IH

1 such Public Law that provide relief to taxpayers 

2 with less than $100,000 in annual income; and 

3 (2) a fee, in such amount as is determined ap4 propriate by the Secretary of the Treasury for pur5 poses of offsetting the costs of carrying out this Act 

6 and the amendments made by this Act, to be as7 sessed on any financial institution that has total 

8 consolidated assets of more than $50,000,000,000. 

Æ 


pbinns on DSKJLVW7X2PROD with BILLS