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当前位置：首页 > 法规条令 > CRS 美国国会研究处报告 > [20200417]IN11282_2019冠状病毒疾病和对个人的直接支付：《关怀法案》中2020年回收回扣经济影响付款摘要（P.L.116-136).pdf

[20200417]IN11282_2019冠状病毒疾病和对个人的直接支付：《关怀法案》中2020年回收回扣经济影响付款摘要（P.L.116-136).pdf

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发布时间：2020-04-17

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CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i COVID-19 and Direct Payments to Individuals: Summary of the 2020 Recovery Rebates/Economic Impact Payments in the CARES Act (P.L. 116-136) Margot L. Crandall-Hollick Acting Section Research Manager Updated April 17, 2020 The Coronavirus Aid, Relief, and Economic Security Act (CARES Act; P.L. 116-136), which was signed into law by President Trump on March 27, 2020, includes direct payments to individualsreferred to in the law as “2020 recovery rebates.” The Internal Revenue Service (IRS) refers to the payments issued in 2020 as economic impact payments, whereas some media reports call them “stimulus payments.” This Insight provides a brief overview of these direct payments. The 2020 recovery rebates equal $1,200 per eligible individual ($2,400 for married taxpayers filing a joint tax return) and $500 per eligible child. These amounts phase down for higher-income taxpayers. These payments are automatically issued to households in 2020 if they filed a 2019 income tax return and will generally be received as a direct deposit or check by mail. If a 2019 return has not been filed, rebates will be advanced autom

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