[20210122]IN11575_2019冠状病毒疾病和对个人的直接支付：关于P.L.第二轮“刺激检查”的常见问题（FAQ）116-260 .pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i COVID-19 and Direct Payments to Individuals: Frequently Asked Questions (FAQs) About the Second Round of “Stimulus Checks” in P.L. 116-260 Updated January 22, 2021 In response to the continued economic weakness from the COVID-19 pandemic, Congress passed a second round of direct payments as part of the Consolidated Appropriations Act, 2021 (P.L. 116-260). The first round of direct payments were included in the CARES Act (P.L. 116-136). This Insight provides a brief overview of the second round of paymentsoften referred to as “stimulus checks.” (The statute refers to the first and second round of payments as recovery rebates, while the IRS refers to them as economic impact payments or EIPs.) A comparison of major provisions of the first and second round of payments can be found here. How much are the payments? Payments are generally issued per household with the total payment amount based primarily on a households income and size. Specifically, the payment equals a maximum of $600 per eligible individual ($1,200 for most married couples) plus an additional $600 for each qualifying child under 17 years old.