[20200728]IN11473_新冠病毒-19：《美国工人、家庭和雇主援助法》（第4318条）中的直接付款摘要 .pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i COVID-19: Summary of Direct Payments in the July 27 Senate Proposal July 28, 2020 A draft bill text circulated by the Senate Finance Committee on July 27, 2020, includes a second round of direct payments to help alleviate the economic effects associated with the Coronavirus Disease 2019 (COVID-19) pandemic. (The text is entitled the American Workers, Families, and Employers Assistance Act.) The text also includes modifications to the first round of direct payments enacted in the Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136). This Insight provides a brief overview of the proposed second round of payments, as well as a comparison to the enacted CARES Act payments and those proposed in the Heroes Act (H.R. 6800). Direct Payments The proposed second round of direct payments would equal $1,200 per eligible individual ($2,400 for married individuals filing a joint tax return), plus an additional $500 per eligible dependent, phased down for higher-income taxpayers. In contrast to the CARES Act payments, which were effectively limited to dependents under age 17, eligible individuals co