I 
117TH CONGRESS 
2D SESSION 
H. R. 7143 
To provide for energy rebates to individual taxpayers, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 17, 2022 
Mr. THOMPSON of California (for himself, Ms. UNDERWOOD, and Mr. LARSON 
of Connecticut) introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To provide for energy rebates to individual taxpayers, 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. SENSE OF CONGRESS. 
It is the sense of Congress that energy rebates are 
necessitated by the global disruptions caused by both 
COVID–19 and the illegal Russian invasion of Ukraine. 
SEC. 2. ENERGY REBATES TO INDIVIDUALS. 
(a) IN GENERAL.—Subchapter B of chapter 65 of the 
Internal Revenue Code of 1986 is amended by inserting 
after section 6428B the following new section: 
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‘‘SEC. 6428C. ENERGY REBATES TO INDIVIDUALS. 
‘‘(a) IN GENERAL.—In the case of an eligible indi-
vidual, there shall be allowed as a credit against the tax 
imposed by subtitle A for the first taxable year beginning 
in 2022 the sum of the monthly specified energy rebates 
determined with respect to the taxpayer under subsection 
(b) for qualifying calendar months during such taxable 
year. 
‘‘(b) MONTHLY SPECIFIED ENERGY REBATES.— 
‘‘(1) IN GENERAL.—For purposes of this sec-
tion, the term ‘monthly specified energy rebate’ 
means, with respect to any taxpayer for any quali-
fying calendar month, the sum of— 
‘‘(A) $100 ($200 in the case of a joint re-
turn), plus 
‘‘(B) $100 multiplied by the number of de-
pendents of the taxpayer during taxable year 
2022. 
‘‘(2) LIMITATION BASED ON ADJUSTED GROSS 
INCOME.— 
‘‘(A) IN
GENERAL.—The amount of the 
credit allowed by subsection (a) (determined 
without regard to this subsection and sub-
section (f)) shall be reduced (but not below 
zero) by 1⁄12 of the amount which bears the 
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same ratio to such credit (as so determined) 
as— 
‘‘(i) the excess of— 
‘‘(I) the taxpayer’s modified ad-
justed gross income for such taxable 
year, over 
‘‘(II) $75,000, bears to 
‘‘(ii) $5,000. 
‘‘(B) SPECIAL RULES.— 
‘‘(i) JOINT
RETURN
OR
SURVIVING 
SPOUSE.—In the case of a joint return or 
a surviving spouse (as defined in section 
2(a)), subparagraph (A) shall be applied 
by substituting ‘$150,000’ for ‘$75,000’ 
and ‘$10,000’ for ‘$5,000’. 
‘‘(ii) HEAD OF HOUSEHOLD.—In the 
case of a head of household (as defined in 
section 2(b)), subparagraph (A) shall be 
applied by substituting ‘$112,500’ for 
‘$75,000’ and ‘$7,500’ for ‘$5,000’. 
‘‘(c) QUALIFYING CALENDAR MONTH.—For purposes 
of this section, the term ‘qualifying calendar month’ 
means any month in 2022 during which the average price 
of gasoline in the United States is equal to or greater than 
$4 per gallon. 
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‘‘(d) ELIGIBLE INDIVIDUAL.—For purposes of this 
section, the term ‘eligible individual’ means any individual 
other than— 
‘‘(1) any nonresident alien individual, 
‘‘(2) any individual with respect to whom a de-
duction under section 151 is allowable to another 
taxpayer for a taxable year beginning in the cal-
endar year in which the individual’s taxable year be-
gins, and 
‘‘(3) an estate or trust. 
‘‘(e) DEFINITIONS AND SPECIAL RULES.— 
‘‘(1) DEPENDENT DEFINED.—For purposes of 
this section, the term ‘dependent’ has the meaning 
given such term by section 152. 
‘‘(2) 
IDENTIFICATION
NUMBER
REQUIRE-
MENT.— 
‘‘(A) IN GENERAL.—In the case of a re-
turn other than a joint return, the $100 
amount in subsection (b)(1)(A) shall be treated 
as being zero unless the taxpayer includes the 
valid identification number of the taxpayer on 
the return of tax for the taxable year. 
‘‘(B) JOINT RETURNS.—In the case of a 
joint return, the $200 amount in subsection 
(b)(1)(B) shall be treated as being— 
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‘‘(i) $100 if the valid identification 
number of only 1 spouse is included on the 
return of tax for the taxable year, and 
‘‘(ii) zero if the valid identification 
number of neither spouse is so included. 
‘‘(C) DEPENDENTS.—A dependent shall 
not be taken into account under subsection 
(b)(1)(B) unless the valid identification number 
of such dependent is included on the return of 
tax for the taxable year. 
‘‘(D) VALID IDENTIFICATION NUMBER.— 
‘‘(i) IN
GENERAL.—For purposes of 
this paragraph, the term ‘valid identifica-
tion number’ means a social security num-
ber issued to an individual by the Social 
Security Administration on or before the 
due date for filing the return for the tax-
able year. 
‘‘(ii) ADOPTION
TAXPAYER
IDENTI-
FICATION NUMBER.—For purposes of sub-
paragraph (C), in the case of a dependent 
who is adopted or placed for adoption, the 
term ‘valid identification number’ shall in-
clude the adoption taxpayer identification 
number of such dependent. 
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‘‘(E) SPECIAL
RULE
FOR
MEMBERS
OF 
THE ARMED FORCES.—Subparagraph (B) shall 
not apply in the case where at least 1 spouse 
was a member of the Armed Forces of the 
United States at any time during the taxable 
year and the valid identification number of at 
least 1 spouse is included on the return of tax 
for the taxable year. 
‘‘(F) COORDINATION
WITH
CERTAIN
AD-
VANCE PAYMENTS.—In the case of any payment 
made pursuant to subsection (g)(6), a valid 
identification number shall be treated for pur-
poses of this paragraph as included on the tax-
payer’s return of tax if such valid identification 
number is provided pursuant to such sub-
section. 
‘‘(G) MATHEMATICAL OR CLERICAL ERROR 
AUTHORITY.—Any omission of a correct valid 
identification number required under this para-
graph shall be treated as a mathematical or 
clerical error for purposes of applying section 
6213(g)(2) to such omission. 
‘‘(3) CREDIT TREATED AS REFUNDABLE.—The 
credit allowed by subsection (a) shall be treated as 
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allowed by subpart C of part IV of subchapter A of 
chapter 1. 
‘‘(f) COORDINATION WITH ADVANCE REFUNDS OF 
CREDIT.— 
‘‘(1) REDUCTION OF REFUNDABLE CREDIT.— 
The amount of the credit which would (but for this 
paragraph) be allowable under subsection (a) shall 
be reduced (but not below zero) by the aggregate re-
funds and credits made or allowed to the taxpayer 
(or any dependent of the taxpayer) under subsection 
(g). Any failure to so reduce the credit shall be 
treated as arising out of a mathematical or clerical 
error and assessed according to section 6213(b)(1). 
‘‘(2) JOINT
RETURNS.—Except as otherwise 
provided by the Secretary, in the case of a refund 
or credit made or allowed under subsection (g) with 
respect to a joint return, half of such refund or cred-
it shall be treated as having been made or allowed 
to each individual filing such return. 
‘‘(g) ADVANCE REFUNDS AND CREDITS.— 
‘‘(1) IN GENERAL.—Subject to paragraphs (5) 
and (6), each individual who was an eligible indi-
vidual for such individual’s first taxable year begin-
ning in 2020 shall be treated as having made a pay-
ment against the tax imposed by chapter 1 for such 
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taxable year in an amount equal to the advance re-
fund amount for such taxable year. 
‘‘(2) ADVANCE REFUND AMOUNT.— 
‘‘(A) IN GENERAL.—For purposes of para-
graph (1), the advance refund amount is the 
amount that would have been allowed as a cred-
it under this section for such taxable year if 
this section (other than subsection (f) and this 
subsection) had applied to such taxable year. 
‘‘(B) TREATMENT OF DECEASED INDIVID-
UALS.—For purposes of determining the ad-
vance refund amount with respect to such tax-
able year, any individual who was deceased be-
fore January 1, 2022, shall be treated for pur-
poses of applying subsection (e)(3) in the same 
manner as if the valid identification number of 
such person was not included on the return of 
tax for such taxable year and no amount shall 
be determined under subsection (e)(3) with re-
spect to any dependent of the taxpayer if the 
taxpayer (both spouses in the case of a joint re-
turn) was deceased before January 1, 2022. 
‘‘(3) TIMING AND MANNER OF PAYMENTS.— 
‘‘(A) TIMING.—The Secretary shall, sub-
ject to the provisions of this title and consistent 
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with rules similar to the rules of subparagraphs 
(B) and (C) of section 6428A(f)(3), refund or 
credit any overpayment attributable to this sub-
section as rapidly as possible, consistent with a 
rapid effort to make payments attributable to 
such overpayments electronically if appropriate. 
No refund or credit shall be made or allowed 
under this subsection after December 31, 2022. 
‘‘(4) NO INTEREST.—No interest shall be al-
lowed on any overpayment attributable to this sub-
section. 
‘‘(5) APPLICATION TO INDIVIDUALS WHO HAVE 
FILED A RETURN OF TAX FOR 2021.— 
‘‘(A) APPLICATION
TO
2021
RETURNS 
FILED AT TIME OF INITIAL DETERMINATION.— 
If, at the time of any determination made pur-
suant to paragraph (3), the individual referred 
to in paragraph (1) has filed a return of tax for 
the individual’s first taxable year beginning in 
2021, paragraph (1) shall be applied with re-
spect to such individual by substituting ‘2021’ 
for ‘2020’. 
‘‘(B) ADDITIONAL PAYMENT.— 
‘‘(i) IN GENERAL.—In the case of any 
individual who files, before the additional 
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payment determination date, a return of 
tax for such individual’s first taxable year 
beginning in 2021, the Secretary shall 
make a payment (in addition to any pay-
ment made under paragraph (1)) to such 
individual equal to the excess (if any) of— 
‘‘(I) the amount which would be 
determined 
under 
paragraph 
(1) 
(after the application of subparagraph 
(A)) by applying paragraph (1) as of 
the additional payment determination 
date, over 
‘‘(II) the amount of any payment 
made with respect to such individual 
under paragraph (1). 
‘‘(ii) ADDITIONAL
PAYMENT
DETER-
MINATION
DATE.—The term ‘additional 
payment determination date’ means the 
earlier of— 
‘‘(I) the date which is 90 days 
after the 2021 calendar year filing 
deadline, or 
‘‘(II) September 1, 2022. 
‘‘(iii) 2021 CALENDAR
YEAR
FILING 
DEADLINE.—The term ‘2020 calendar year 
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filing deadline’ means the date specified in 
section 6072(a) with respect to returns for 
calendar year 2021. Such date shall be de-
termined after taking into account any pe-
riod disregarded under section 7508A if 
such disregard applies to substantially all 
returns for calendar year 2021 to which 
section 6072(a) applies. 
‘‘(6) APPLICATION
TO
CERTAIN
INDIVIDUALS 
WHO HAVE NOT FILED A RETURN OF TAX FOR 2020 
OR 2021 AT TIME OF DETERMINATION.—In the case 
of any individual who, at the time of any determina-
tion made pursuant to paragraph (3), has filed a tax 
return for neither the year described in paragraph 
(1) nor for the year described in paragraph (5)(A), 
the Secretary shall, consistent with rules similar to 
the rules of section 6428A(f)(5)(H)(i), apply para-
graph (1) on the basis of information available to 
the Secretary and shall, on the basis of such infor-
mation, determine the advance refund amount with 
respect to such individual without regard to sub-
section (d) unless the Secretary has reason to know 
that such amount would otherwise be reduced by 
reason of such subsection. 
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‘‘(7) SPECIAL RULE RELATED TO TIME OF FIL-
ING
RETURN.—Solely for purposes of this sub-
section, a return of tax shall not be treated as filed 
until such return has been processed by the Internal 
Revenue Service. 
‘‘(h) 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— 
‘‘(1) regulations or other guidance providing 
taxpayers the opportunity to provide the Secretary 
information sufficient to allow the Secretary to make 
payments to such taxpayers under subsection (g) 
(including the determination of the amount of such 
payment) if such information is not otherwise avail-
able to the Secretary, and 
‘‘(2) regulations or other guidance to ensure to 
the maximum extent administratively practicable 
that, in determining the amount of any credit under 
subsection (a) and any credit or refund under sub-
section (g), an individual is not taken into account 
more than once, including by different taxpayers and 
including by reason of a change in joint return sta-
tus or dependent status between the taxable year for 
which an advance refund amount is determined and 
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the taxable year for which a credit under subsection 
(a) is determined. 
‘‘(i) OUTREACH.—The Secretary shall carry out a ro-
bust and comprehensive outreach program to ensure that 
all taxpayers described in subsection (h)(1) learn of their 
eligibility for the advance refunds and credits under sub-
section (g), are advised of the opportunity to receive such 
advance refunds and credits as provided under subsection 
(h)(1), and are provided assistance in applying for such 
advance refunds and credits.’’. 
(b) TREATMENT OF CERTAIN POSSESSIONS.— 
(1) PAYMENTS TO POSSESSIONS WITH MIRROR 
CODE TAX SYSTEMS.—The Secretary of the Treas-
ury shall pay to each possession of the United States 
which has a mirror code tax system amounts equal 
to the loss (if any) to that possession by reason of 
the amendments made by this section. Such 
amounts shall be determined by the Secretary of the 
Treasury based on information provided by the gov-
ernment of the respective possession. 
(2) PAYMENTS TO OTHER POSSESSIONS.—The 
Secretary of the Treasury shall pay to each posses-
sion of the United States which does not have a mir-
ror code tax system amounts estimated by the Sec-
retary of the Treasury as being equal to the aggre-
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gate benefits (if any) that would have been provided 
to residents of such possession by reason of the 
amendments made by this section if a mirror code 
tax system had been in effect in such possession. 
The preceding sentence shall not apply unless the re-
spective possession has a plan, which has been ap-
proved by the Secretary of the Treasury, under 
which such possession will promptly distribute such 
payments to its residents. 
(3) COORDINATION
WITH
CREDIT
ALLOWED 
AGAINST UNITED STATES INCOME TAXES.—No cred-
it shall be allowed against United States income 
taxes under section 6428C of the Internal Revenue 
Code of 1986 (as added by this section), nor shall 
any credit or refund be made or allowed under sub-
section (g) of such section, to any person— 
(A) to whom a credit is allowed against 
taxes imposed by the possession by reason of 
the amendments made by this section, or 
(B) who is eligible for a payment under a 
plan described in paragraph (2). 
(4) MIRROR CODE TAX SYSTEM.—For purposes 
of this subsection, the term ‘‘mirror code tax sys-
tem’’ means, with respect to any possession of the 
United States, the income tax system of such posses-
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sion if the income tax liability of the residents of 
such possession under such system is determined by 
reference to the income tax laws of the United 
States as if such possession were the United States. 
(5) TREATMENT OF PAYMENTS.—For purposes 
of section 1324 of title 31, United States Code, the 
payments under this subsection shall be treated in 
the same manner as a refund due from a credit pro-
vision referred to in subsection (b)(2) of such section 
(c) ADMINISTRATIVE PROVISIONS.— 
(1) 
DEFINITION
OF
DEFICIENCY.—Section 
6211(b)(4)(A) of the Internal Revenue Code of 1986 
is amended by striking ‘‘6428, 6428A, and 6428B’’ 
and inserting ‘‘6428, 6428A, 6428B, and 6428C’’. 
(2) MATHEMATICAL OR CLERICAL ERROR AU-
THORITY.—Section 6213(g)(2) of such Code is 
amended— 
(A) by striking ‘‘or section 6428A or 
6428B (relating to additional recovery rebates 
to individuals)’’ and inserting ‘‘or section 
6428A, 6428B, or 6428C’’, and 
(B) by striking ‘‘6428, 6428A, or 6428B’’ 
and inserting ‘‘6428, 6428A, 6428B, or 
6428C’’ in subparagraph (L). 
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(3) EXCEPTION
FROM
REDUCTION
OR
OFF-
SET.—Any credit or refund allowed or made to any 
individual by reason of section 6428C of the Internal 
Revenue Code of 1986 (as added by this section) or 
by reason of subsection (b) of this section shall not 
be— 
(A) subject to reduction or offset pursuant 
to section 3716 or 3720A of title 31, United 
States Code, 
(B) subject to reduction or offset pursuant 
to subsection (c), (d), (e), or (f) of section 6402 
of the Internal Revenue Code of 1986, or 
(C) reduced or offset by other assessed 
Federal taxes that would otherwise be subject 
to levy or collection. 
(4) ASSIGNMENT OF BENEFITS.— 
(A) IN GENERAL.—The right of any per-
son to any applicable payment shall not be 
transferable or assignable, at law or in equity, 
and no applicable payment shall be subject to, 
execution, levy, attachment, garnishment, or 
other legal process, or the operation of any 
bankruptcy or insolvency law. 
(B) ENCODING
OF
PAYMENTS.—In the 
case of an applicable payment described in sub-
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paragraph (E)(iii)(I) that is paid electronically 
by direct deposit through the Automated Clear-
ing House (ACH) network, the Secretary of the 
Treasury (or the Secretary’s delegate) shall— 
(i) issue the payment using a unique 
identifier that is reasonably sufficient to 
allow a financial institution to identify the 
payment as an applicable payment, and 
(ii) further encode the payment pursu-
ant to the same specifications as required 
for a benefit payment defined in section 
212.3 of title 31, Code of Federal Regula-
tions. 
(C) GARNISHMENT.— 
(i) ENCODED PAYMENTS.—In the case 
of a garnishment order that applies to an 
account that has received an applicable 
payment that is encoded as provided in 
subparagraph (B), a financial institution 
shall follow the requirements and proce-
dures set forth in part 212 of title 31, 
Code of Federal Regulations, except— 
(I) notwithstanding section 212.4 
of title 31, Code of Federal Regula-
tions (and except as provided in sub-
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clause (II)), a financial institution 
shall not fail to follow the procedures 
of sections 212.5 and 212.6 of such 
title with respect to a garnishment 
order merely because such order has 
attached, or includes, a notice of right 
to garnish federal benefits issued by a 
State child support enforcement agen-
cy, and 
(II) a financial institution shall 
not, with regard to any applicable 
payment, be required to provide the 
notice referenced in sections 212.6 
and 212.7 of title 31, Code of Federal 
Regulations. 
(ii) OTHER PAYMENTS.—If a financial 
institution receives a garnishment order 
(other than an order that has been served 
by the United States), that has been re-
ceived by a financial institution and that 
applies to an account into which an appli-
cable payment that has not been encoded 
as provided in subparagraph (B) has been 
deposited electronically or by an applicable 
payment that has been deposited by check 
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on any date in the lookback period, the fi-
nancial institution, upon the request of the 
account holder, shall treat the amount of 
the funds in the account at the time of the 
request, up to the amount of the applicable 
payment (in addition to any amounts oth-
erwise protected under part 212 of title 31, 
Code of Federal Regulations), as exempt 
from a garnishment order without requir-
ing the consent of the party serving the 
garnishment order or the judgment cred-
itor. 
(iii) LIABILITY.—A financial institu-
tion that acts in good faith in reliance on 
clause (i) or (ii) shall not be subject to li-
ability or regulatory action under any Fed-
eral or State law, regulation, court or other 
order, or regulatory interpretation for ac-
tions concerning any applicable payments. 
(D) 
PRESERVATION
OF
RECLAMATION 
RIGHTS.—This paragraph shall not alter the 
status of applicable payments as tax refunds or 
other nonbenefit payments for purpose of any 
reclamation rights of the Department of the 
Treasury or the Internal Revenue Service as 
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per part 210 of title 31, Code of Federal Regu-
lations. 
(E) DEFINITIONS.—For purposes of this 
paragraph— 
(i) ACCOUNT
HOLDER.—The term 
‘‘account holder’’ means a natural person 
whose name appears in a financial institu-
tion’s records as the direct or beneficial 
owner of an account. 
(ii) ACCOUNT
REVIEW.—The term 
‘‘account review’’ means the process of ex-
amining deposits in an account to deter-
mine if an applicable payment has been de-
posited into the account during the 
lookback period. The financial institution 
shall perform the account review following 
the procedures outlined in section 212.5 of 
title 31, Code of Federal Regulations and 
in accordance with the requirements of sec-
tion 212.6 of title 31, Code of Federal 
Regulations. 
(iii) 
APPLICABLE
PAYMENT.—The 
term ‘‘applicable payment’’ means— 
(I) any advance refund amount 
paid pursuant to section 6428C(g) of 
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Internal Revenue Code of 1986 (as 
added by this section), 
(II) any payment made by a pos-
session of the United States with a 
mirror code tax system (as defined in 
subsection (b) of this section) pursu-
ant to such subsection which cor-
responds to a payment described in 
subclause (I), and 
(III) any payment made by a 
possession of the United States with-
out a mirror code tax system (as so 
defined) pursuant to subsection (b) of 
this section. 
(iv) GARNISHMENT.—The term ‘‘gar-
nishment’’ means execution, levy, attach-
ment, garnishment, or other legal process. 
(v) GARNISHMENT ORDER.—The term 
‘‘garnishment order’’ means a writ, order, 
notice, summons, judgment, levy, or simi-
lar written instruction issued by a court, a 
State or State agency, a municipality or 
municipal corporation, or a State child 
support enforcement agency, including a 
lien arising by operation of law for overdue 
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child support or an order to freeze the as-
sets in an account, to effect a garnishment 
against a debtor. 
(vi) LOOKBACK
PERIOD.—The term 
‘‘lookback period’’ means the two month 
period that begins on the date preceding 
the date of account review and ends on the 
corresponding date of the month two 
months earlier, or on the last date of the 
month two months earlier if the cor-
responding date does not exist. 
(5) AGENCY INFORMATION SHARING AND AS-
SISTANCE.— 
(A) IN GENERAL.—The Commissioner of 
Social Security, the Railroad Retirement Board, 
and the Secretary of Veterans Affairs shall each 
provide the Secretary of the Treasury (or the 
Secretary’s delegate) such information and as-
sistance as the Secretary of the Treasury (or 
the Secretary’s delegate) may require for pur-
poses of— 
(i) making payments under section 
6428C(g) of the Internal Revenue Code of 
1986 to individuals described in paragraph 
(6)(A) thereof, or 
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pbinns on DSKJLVW7X2PROD with BILLS
(ii) providing administrative assist-
ance to a possession of the United States 
(as defined in subsection (c)(3)(A)) to 
allow such possession to promptly dis-
tribute payments under subsection (c) to 
its residents. 
(B) EXCHANGE
OF
INFORMATION
WITH 
POSSESSIONS.—Any information provided to the 
Secretary of the Treasury (or the Secretary’s 
delegate) pursuant to subparagraph (A)(ii) may 
be exchanged with a possession of the United 
States in accordance with the applicable tax co-
ordination agreement for information exchange 
and administrative assistance that the Internal 
Revenue Service has agreed to with such pos-
session. 
(6) CONFORMING AMENDMENTS.— 
(A) Paragraph (2) of section 1324(b) of 
title 31, United States Code, is amended by in-
serting ‘‘6428C,’’ after ‘‘6428B,’’. 
(B) The table of sections for subchapter B 
of chapter 65 of the Internal Revenue Code of 
1986 is amended by inserting after the item re-
lating to section 6428B the following new item: 
‘‘Sec. 6428C. Energy rebates to individuals.’’. 
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(d) REPORTS TO CONGRESS.—Each week beginning 
after the date of the enactment of this Act and beginning 
before December 31, 2022, on Friday of such week, not 
later than 3 p.m. eastern time, the Secretary of the Treas-
ury shall provide a written report to the Committee on 
Ways and Means of the House of Representatives and the 
Committee on Finance of the Senate. Such report shall 
include the following information with respect to payments 
made pursuant to section 6428B of the Internal Revenue 
Code of 1986: 
(1) The number of scheduled payments sent to 
the Bureau of Fiscal Service for payment by direct 
deposit or paper check for the following week (stated 
separately for direct deposit and paper check). 
(2) The total dollar amount of the scheduled 
payments described in paragraph (1). 
(3) The number of direct deposit payments re-
turned to the Department of the Treasury and the 
total dollar value of such payments, for the week 
ending on the day prior to the day on which the re-
port is provided. 
(4) The total number of letters related to pay-
ments under section 6428C of such Code mailed to 
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taxpayers during the week ending on the day prior 
to the day on which the report is provided. 
Æ 
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