[20200324]IN11294_2019冠状病毒疾病和对个人的直接支付：H.R.2020年经济援助付款汇总6379《为工人和家庭承担责任法案》.pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i COVID-19 and Direct Payments to Individuals: Summary of the 2020 Economic Assistance Payments in H.R. 6379, the Take Responsibility for Workers and Families Act Margot L. Crandall-Hollick Acting Section Research Manager March 24, 2020 The Take Responsibility for Workers and Families Act (H.R. 6379), introduced in the House on Monday, March 23, 2020, proposes direct payments to individuals and familiesreferred to as “2020 economic assistance payments to individuals.” This Insight provides a brief overview of these proposed payments. Generally, for individuals and families that filed an income tax return, the economic assistance payment would be an advanced refundable tax credit that they would automatically receive in 2020 as a direct deposit or check by mail. Most recipients of Social Security or Supplemental Security Income (SSI) would be eligible to receive a special $1,500 payment automatically in 2020 without needing to file a federal income tax return. Other individuals would generally not receive the payments in 2020. Instead, they could claim the benefit as a refundable tax credit when they file th