S2475119th CongressWALLET

American Worker Rebate Act of 2025

Sponsored By: Senator Josh Hawley

Introduced

Summary

Creates a tariff-funded immediate tax rebate for working people. This bill would use duties collected on imports to pay quick tax credits to eligible individuals and families, with extra amounts for joint filers and children.

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 3 benefits, 0 costs, 0 mixed.

One-time tariff rebate for households

This bill would create a refundable tax credit for residents for the first tax year beginning in 2025. You would get at least $600 per person. Married couples filing jointly would count the base twice. You would get the same per-person amount for each qualifying child. The credit would be cut by 5% of AGI over $150,000 (joint), $112,500 (head of household), or $75,000 (other). Any advance payments already made would reduce the final credit.

Payment protections and outreach

The bill would block many federal offsets from taking these rebates or possession payments. The IRS would have explicit authority to fix math or clerical errors for the credit and use normal deficiency procedures. The Treasury would run an outreach campaign with Social Security to tell non-filers how to get advance refunds or credits.

Payments to U.S. territories

If enacted, the Treasury would pay U.S. possessions to offset revenue lost to the rebate. Mirror-code territories would get payments equal to their loss. Non-mirror territories would get estimated payments only if they submit an approved plan to quickly give money to residents. People who receive a possession payment or credit would not also get the U.S. credit.

Sponsors & CoSponsors

Sponsor

Josh Hawley

MO • R

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

No roll call votes available for this bill.

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