I 
119TH CONGRESS 
1ST SESSION H. R. 6236 
To provide a universal payment to adults between the ages of 19 and 67 
to increase the take-home pay of American workers and enhance their 
financial stability, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 20, 2025 
Ms. TLAIB (for herself, Ms. NORTON, Ms. LEE of Pennsylvania, Mrs. MCIVER, 
Ms. OMAR, Mr. THANEDAR, Mr. CARTER of Louisiana, Mrs. WATSON 
COLEMAN, and Ms. PRESSLEY) introduced the following bill; which was 
referred to the Committee on Ways and Means 
A BILL 
To provide a universal payment to adults between the ages 
of 19 and 67 to increase the take-home pay of American 
workers and enhance their financial stability, and for 
other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Building Our Opportu-
nities to Survive and Thrive Act of 2025’’ or the ‘‘BOOST 
Act of 2025’’. 
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SEC. 2. ESTABLISHMENT OF A UNIVERSAL ADULT ASSIST-
ANCE PROGRAM. 
(a) DEFINITIONS.—In this section: 
(1) 
COMMISSIONER.—The 
term 
‘‘Commis-
sioner’’ means the Commissioner of Social Security. 
(2) DEPUTY COMMISSIONER.—The term ‘‘Dep-
uty Commissioner’’ means the Deputy Commissioner 
of the Office of Universal Adult Assistance. 
(3) QUALIFYING ADULT.—The term ‘‘qualifying 
adult’’ means, with respect to a month, an individual 
who— 
(A) resides in the United States; 
(B) is— 
(i) a citizen or national of the United 
States; or 
(ii) a qualified alien (as defined in 
section 431 of the Personal Responsibility 
and Work Opportunity Reconciliation Act 
of 1996 (8 U.S.C. 1641)); and 
(C) is at least 19 years old on the last day 
of such month and less than 68 years old on 
the last day of such month. 
(b) ESTABLISHMENT OF THE OFFICE OF UNIVERSAL 
ADULT ASSISTANCE.— 
(1) IN GENERAL.—There is established within 
the Social Security Administration an office to be 
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known as the Office of Universal Adult Assistance. 
The Office shall be headed by a Deputy Commis-
sioner who shall be appointed by the Commissioner 
of Social Security. 
(2) RESPONSIBILITIES
OF
DEPUTY
COMMIS-
SIONER.—The Commissioner, acting through the 
Deputy Commissioner, shall— 
(A) hire such personnel as are necessary 
for the Office of Universal Adult Assistance and 
make employment decisions with regard to such 
personnel; 
(B) have authority to enter into such con-
tracts or cooperative agreements with other 
agencies and departments as are necessary to 
ensure the efficiency of the program; 
(C) make adult assistance payments to 
qualified adults in accordance with this section; 
(D) determine eligibility for adult assist-
ance payments under subsection (c); 
(E) establish and maintain a system of 
records relating to the administration of this 
section; 
(F) prevent fraud and abuse relating to 
adult assistance payments; 
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(G) provide information to the public in re-
lation to adult assistance payments, including 
eligibility requirements, the application process, 
payment amounts, and limitations on payments; 
(H) tailor culturally and linguistically com-
petent education and outreach toward increas-
ing utilization rates of adult assistance pay-
ments; 
(I) issue an annual report to Congress de-
tailing the effect of adult assistance payments, 
including— 
(i) the number of individuals receiving 
payments; 
(ii) the total amount of funds dis-
bursed; 
(iii) demographic data of individuals 
receiving payments; and 
(iv) such other information as the 
Deputy Commissioner determines is nec-
essary; and 
(J) issue such regulations as may be nec-
essary to carry out the purposes of this section. 
(3) AVAILABILITY
OF
DATA.—The Commis-
sioner shall make available to the Deputy Commis-
sioner such data as the Commissioner determines 
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necessary to enable the Deputy Commissioner to ef-
fectively carry out the responsibilities described in 
paragraph (2). 
(c) ADULT ASSISTANCE PAYMENTS.— 
(1) IN GENERAL.—For every month after De-
cember 31, 2025, the Commissioner shall pay to 
each qualified adult who has in effect an application 
approved under subsection (e) an adult assistance 
payment of $250. 
(2) PENALTIES.—Section 208 of the Social Se-
curity Act (42 U.S.C. 408) shall apply with respect 
to adult assistance payments under this section in 
the same manner as such section 208 applies with 
respect to monthly insurance benefits under title II 
of such Act. 
(d) INFLATION ADJUSTMENT.— 
(1) IN GENERAL.—In the case of any calendar 
year beginning after 2026, the $250 amount in 
paragraph (1) of subsection (c) shall be increased by 
an amount equal to— 
(A) such dollar amount, multiplied by 
(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) of the Internal 
Revenue Code of 1986 for the calendar year, 
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determined by substituting ‘‘2026’’ for ‘‘2016’’ 
in subparagraph (A)(ii) thereof. 
(2) ROUNDING.—If any increase determined 
under paragraph (1) is not a multiple of $1, such 
increase shall be rounded to the next lowest multiple 
of $1. 
(e) APPLICATION.— 
(1) IN GENERAL.—No adult assistance payment 
shall be made to an individual unless the Commis-
sioner has approved an application for such payment 
in accordance with the requirements of this para-
graph. 
(2) APPLICATION
REQUIREMENTS.—An indi-
vidual applying for an adult assistance payment as 
a qualifying adult under this section shall provide 
the Commissioner with an application in such form 
and manner as the Commissioner shall require, and 
such application shall include— 
(A) the name, date of birth, and social se-
curity number or taxpayer identification num-
ber of the qualifying adult; and 
(B) such other information as the Commis-
sioner deems necessary. 
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(f) INCOME DISREGARD.—An adult assistance pay-
ment made under this section shall not be taken into ac-
count— 
(1) as income for purposes of the Internal Rev-
enue Code of 1986, or 
(2) as income or resources for purposes of de-
termining the eligibility of any individual for benefits 
or assistance, or the amount or extent of benefits or 
assistance, under any Federal program or under any 
State or local program financed in whole or in part 
with Federal funds. 
SEC. 3. ESTABLISHMENT OF A TAX ON ADJUSTED GROSS 
INCOME. 
(a) IN GENERAL.—Subtitle A of the Internal Rev-
enue Code of 1986 is amended by inserting after chapter 
2A the following new chapter: 
‘‘CHAPTER 2B—SUPPLEMENTAL 
INDIVIDUAL INCOME TAX 
‘‘SEC. 1421. SUPPLEMENTAL TAX ON ADJUSTED GROSS IN-
COME. 
‘‘(a) IMPOSITION OF TAX.—In addition to the tax im-
posed by section 1, there is hereby imposed for each tax-
able year on the adjusted gross income (as defined in sec-
tion 62) of every individual (other than an estate or trust) 
a tax equal to 2.5 percent of so much of the adjusted gross 
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income of such individual as exceeds the exemption 
amount determined under subsection (b). 
‘‘(b) EXEMPTION AMOUNT.—For purposes of this 
section, the term ‘exemption amount’ means— 
‘‘(1) in the case of a joint return, $60,000, and 
‘‘(2) in any other case, one-half of the amount 
in paragraph (1). 
‘‘(c) INFLATION ADJUSTMENT.— 
‘‘(1) IN GENERAL.—In the case of any taxable 
year beginning after 2026, the $60,000 amount in 
paragraph (1) of subsection (b) shall be increased by 
an amount equal to— 
‘‘(A) such dollar amount, multiplied by 
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar 
year in which the taxable year begins, deter-
mined by substituting ‘2026’ for ‘2016’ in sub-
paragraph (A)(ii) thereof. 
‘‘(2) ROUNDING.—If any increase determined 
under paragraph (1) is not a multiple of $100, such 
increase shall be rounded to the next lowest multiple 
of $100. 
‘‘(d) NO OFFSETTING CREDITS OR DEDUCTIONS.— 
‘‘(1) GENERAL RULE.—After adjusted gross in-
come (within the meaning of section 62) has been 
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determined and reduced by the exemption amount in 
subsection (b), no other credit, deduction, exclusion, 
refund, rebate, or similar tax benefit may be applied 
to reduce the tax imposed by this section. 
‘‘(2) PROHIBITION ON CARRYOVERS.—No un-
used amount of any credit or deduction disallowed 
under paragraph (1) may be carried forward or back 
to any other taxable year for purposes of offsetting 
the tax imposed by this section. 
‘‘(e) REGULATIONS.—The Secretary shall prescribe 
such regulations or other guidance as may be necessary 
or appropriate to carry out the purposes of this section, 
including rules for the withholding and estimated tax re-
quirements attributable to the tax imposed by this sec-
tion.’’. 
(b) CLERICAL AMENDMENT.—The table of chapters 
for subtitle A of the Internal Revenue Code of 1986 is 
amended by inserting after the item relating to chapter 
2A the following new item: 
‘‘Chapter 2B. Supplemental individual income tax.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
Æ 
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