[20200320]IN11262_2019冠状病毒疾病和对个人的刺激支付：《关怀法案》（第3548条）中2020年回收回扣汇总.pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i COVID-19 and Stimulus Payments to Individuals: Summary of the 2020 Recovery Rebates in the CARES Act (S. 3548) Margot L. Crandall-Hollick Acting Section Research Manager March 20, 2020 The Coronavirus Aid, Relief, and Economic Security (CARES) Act (S. 3548) proposes direct payments of up to $1,200 per person ($2,400 for married taxpayers filing a joint tax return) and $500 per child“2020 recovery rebates.” Similar to the 2008 recovery rebates, these payments are structured as tax credits advanced to households that file an income tax return. Taxpayers that filed a 2018 income tax return would have this credit advanced to them in 2020, generally in the form of a direct deposit or check by mail. Thus, these taxpayers do not need to wait until 2020 tax returns are filed in 2021 to claim the credit. If they did not file a 2018 return, information from a 2019 return can be used for the advanced credit. These payments are intended to broadly stimulate the economy in response to concerns about an economic slowdown stemming from the COVID-19 pandemic. This Insight provides a brief overview of the proposed 2020 re