Sounds like the FairTax prebate, which is intended to cover the costs of taxes on basic food, medicine, and clothes. Everyone gets it. It's assumed that the wealthy will get higher-end products, while those lower on the economic ladder will get basic items, therby reducing their tax liability.
What I love about the FairTax is that EVERYONE pays. You want those new Jordans? Taxes paid at point of sale. Got your money selling crack? I don't care, you still gotta eat. Taxes paid at point of sale. You here illegally? No prebate for you! You have to eat too. Taxes paid at point of sale.
Make a billion bucks, but don't buy anything? No tax. Your income (how much and from where) isn't the gov't's business.