To amend the Internal Revenue Code of 1986 to provide for additional recovery rebates to taxpayers.

This bill allows individual taxpayers a 2022 refundable rebate amount equal to $12,000 ($24,000 for joint returns). The rebate amount is reduced if taxpayer modified adjusted gross income exceeds a certain threshold. To be eligible for the rebate, taxpayers must provide a Social Security account number on their tax returns. Rebate amounts are exempt from certain reductions or offsets, including garnishments.