H.R. 6236 — BOOST Act of 2025

This section establishes within the Social Security Administration the Office of Universal Adult Assistance, headed by a Deputy Commissioner, to administer monthly adult assistance payments of $250 (inflation-adjusted annually after 2026 by the CPI used for income tax brackets, with 2026 as the base year and rounding down to the nearest dollar) to qualifying adults—U.S. residents who are citizens, nationals, or qualified aliens aged 19 to 67 (i.e., at least 19 and less than 68 on the last day of the month)—beginning January 2026 for those with an approved application. The Deputy Commissioner must hire staff, enter contracts, determine eligibility, make payments, maintain records, prevent fraud and abuse, conduct outreach, submit annual reports to Congress on recipients and expenditures, and issue regulations. This section applies the fraud penalties of SSA §208 (i.e., felony penalties of up to 5 years imprisonment and $250,000 fines for false statements or representations, concealment of material events, misuse of payments, or identity deception) to adult assistance payments in the same manner as to title II monthly insurance benefits. Adult assistance payments are disregarded as income for federal income tax purposes and as income or resources for eligibility or benefit amounts under any federal, state, or local program financed in whole or in part with federal funds.

This section establishes a new supplemental individual income tax, imposed in addition to the regular income tax, equal to 2.5% of an individual's adjusted gross income exceeding an exemption amount of $60,000 for joint returns ($30,000 in any other case), effective for taxable years beginning after December 31, 2025. The exemption amount is adjusted for inflation after 2026 using chained CPI (rounded to the nearest $100), and no credits, deductions, exclusions, or similar benefits—including carryovers—may offset the tax.