To amend the Internal Revenue Code of 1986 to establish a refundable tax credit to increase the take-home pay of American workers and enhance their financial stability, and for other purposes.
Building Our Opportunities to Survive and Thrive Act of 2021 or the BOOST Act of 2021
This bill allows certain individual taxpayers a refundable income-based tax credit equal to $3,000 in a taxable year. It also directs the Internal Revenue Service to establish a program for making advance payments of such credit on a monthly basis.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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