Are there any policies about tax rebate in America?

Depends on what you mean by a tax rebate. All of us that pay Federal Income Tax are eligible for a tax refund if we overpay the tax during the year. Same goes for local income taxes as well. Also taxes on things are different depending on what state you live in. For example, in my state, clothing and foods are not taxed, unless you are purchasing prepared food at a restaurant. Is that what you were asking about?