To provide for energy rebates to individual taxpayers, and for other purposes.

This bill expresses the sense of Congress that energy rebates to individual taxpayers are required due to the global disruptions caused by COVID-19 and the Russian invasion of Ukraine. The bill allows an income-based tax credit beginning in 2022 for the sum of monthly energy rebates. The amount of such rebates in any calendar month is the sum of $100 ($200 for married couples filing jointly) plus $100 multiplied by the number of the taxpayer's dependents during 2022.