[20201006]IN11393_经济影响付款（EIP）的交付.pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i Delivery of Economic Impact Payments (EIPs) Updated October 6, 2020 To mitigate the financial hardship many Americans are experiencing during the Coronavirus Disease (COVID-19) pandemic, Congress passed the Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136). A critical element of the aid package is direct payments to certain individuals in 2020. The payments are referred to as “recovery rebates” in Section 2201 of the act, but the Internal Revenue Service (IRS) refers to them as “economic impact payments” (EIPs) in the information about the payments it sends to the general public. (For more information on these payments, see CRS Insight IN11282, COVID-19 and Direct Payments to Individuals: Summary of the 2020 Recovery Rebates/Economic Impact Payments in the CARES Act (P.L. 116-136).) This Insight summarizes the delivery of EIPs so far and identifies issues that have delayed the delivery of payments to certain low-income individuals. Delivery of Payments The IRS is administering the EIP program, with assistance from the Treasury Departments Bureau of the Fiscal Service, which is issu