I'm not for it. In saying "taxpayer", he's referring to everyone filing tax returns. If it is decided that refunds are to be issued, then refunds should be a percentage of what you actually paid in in federal taxes. Not witholdings for payments to SS and Medicare, actual federal taxes going into the general fund. Didn't pay in anything to federal taxes, no refund. Lots of people file returns that do not end up paying a penny into federal income tax. 47% to be exact.
I'm not for just giving people free money. They'll blow it all on vacations, purchasing stuff they cannot afford to make the payments to keep, and BS just like they did the covid money and it'll just put more dollars into the system, increasing the velocity of money almost instantaneously, which in turn will create significant increases in across the board inflation several months later.
Honestly, a refund should not be issued. Everything saved should be used to reduce the national debt, with a small portion side aside to pay for the prosecution of those crooks behind it, for building the gallows to stretch those necks, and the ropes to do it with. A message needs to be sent, and it needs to be sent harshly, so that everyone understands. "Never again"