[20200424]IN11322_《儿童抚养联邦税收抵免照顾法案》经济影响付款 .pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i The Child Support Federal Tax Offset of CARES Act Economic Impact Payments Jessica Tollestrup Specialist in Social Policy Updated April 24, 2020 The Coronavirus Aid, Relief, and Economic Security Act (CARES Act; P.L. 116-136, enacted March 27, 2020) includes direct payments to individuals in 2020referred to by the Internal Revenue Service (IRS) as “economic impact payments” ($1,200 per adult/$2,400 per couple filing a joint return; $500 for dependent children). These payments are structured as tax credits automatically advanced to households that meet certain criteria. Receiving a recovery rebate in 2020 will not affect a taxpayers 2020 income tax liability or tax refund, and taxpayers will generally not need to repay the rebate. Section 2201(d) of the CARES Act provides that these payments cannot be offset for past due debts to federal agencies, past due state income tax debt, or unemployment compensation debt, but it does not exempt those payments from offset for past-due child support for cases enforced by the Child Support Enforcement (CSE) program. This Insight briefly summarizes how the CSE federal