[20200323]IN11268_2019冠状病毒疾病和对个人的直接支付：3月22日发布的《关爱法案》中2020年回收回扣摘要.pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i COVID-19 and Direct Payments to Individuals: Summary of the 2020 Recovery Rebates in the CARES Act, as Circulated March 22 Margot L. Crandall-Hollick Acting Section Research Manager March 23, 2020 Legislative text of the Coronavirus Aid, Relief, and Economic Security (CARES) Act, circulated on Sunday, March 22, 2020, proposes direct payments to individuals and families“2020 recovery rebates.” This Insight provides a brief overview of the proposed 2020 recovery rebates included in the text circulated on March 22, which differ from those included in the legislation introduced on March 19. The proposed 2020 recovery rebates equal $1,200 per person ($2,400 for married taxpayers filing a joint tax return) and $500 per child. These amounts would phase down for higher-income taxpayers. These payments are structured as tax credits automatically advanced to households in 2020 if they filed a 2019 income tax return and would be received as a direct deposit or check by mail. If a 2019 return had not been filed, rebates would be advanced automatically based on 2018 return information. Seniors who did not file an inco