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.