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[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6236 Introduced in House (IH)]
<DOC>
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 Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Building Our Opportunities to
Survive and Thrive Act of 2025'' or the ``BOOST Act of 2025''.
SEC. 2. ESTABLISHMENT OF A UNIVERSAL ADULT ASSISTANCE PROGRAM.
(a) Definitions.--In this section:
(1) Commissioner.--The term ``Commissioner'' means the
Commissioner of Social Security.
(2) Deputy commissioner.--The term ``Deputy 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 known as the Office of
Universal Adult Assistance. The Office shall be headed by a
Deputy Commissioner who shall be appointed by the Commissioner
of Social Security.
(2) Responsibilities of deputy commissioner.--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 contracts 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 assistance
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;
(G) provide information to the public in relation
to adult assistance payments, including eligibility
requirements, the application process, payment amounts,
and limitations on payments;
(H) tailor culturally and linguistically competent
education and outreach toward increasing utilization
rates of adult assistance payments;
(I) issue an annual report to Congress detailing
the effect of adult assistance payments, including--
(i) the number of individuals receiving
payments;
(ii) the total amount of funds disbursed;
(iii) demographic data of individuals
receiving payments; and
(iv) such other information as the Deputy
Commissioner determines is necessary; and
(J) issue such regulations as may be necessary to
carry out the purposes of this section.
(3) Availability of data.--The Commissioner shall make
available to the Deputy Commissioner such data as the
Commissioner determines necessary to enable the Deputy
Commissioner to effectively carry out the responsibilities
described in paragraph (2).
(c) Adult Assistance Payments.--
(1) In general.--For every month after December 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 Security 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 determined under
section 1(f)(3) of the Internal Revenue Code of 1986
for the calendar year, 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 Commissioner has approved an
application for such payment in accordance with the
requirements of this paragraph.
(2) Application requirements.--An individual 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 security
number or taxpayer identification number of the
qualifying adult; and
(B) such other information as the Commissioner
deems necessary.
(f) Income Disregard.--An adult assistance payment made under this
section shall not be taken into account--
(1) as income for purposes of the Internal Revenue Code of
1986, or
(2) as income or resources for purposes of determining 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 Revenue 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 INCOME.
``(a) Imposition of Tax.--In addition to the tax imposed by section
1, there is hereby imposed for each taxable year on the adjusted gross
income (as defined in section 62) of every individual (other than an
estate or trust) a tax equal to 2.5 percent of so much of the adjusted
gross 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 determined
under section 1(f)(3) for the calendar year in which
the taxable year begins, 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 $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 income (within
the meaning of section 62) has been 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 unused 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 requirements attributable to the tax imposed by this
section.''.
(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.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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