[20210326]LSB10586_Scholl v.Mnuchin和经济影响付款.pdf

CRS Legal Sidebar Prepared for Members and Committees of Congress Legal SidebarLegal Sidebari i Scholl v. Mnuchin and Economic Impact Payments March 26, 2021 Congress established a new temporary refundable tax credit in the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), Pub. L. No. 116-136, codified in Internal Revenue Code (IRC) Section 6428. The CARES Act credit for each “eligible individual” equals up to $1,200, plus an additional $500 per qualifying child. The CARES Act authorized the Treasury Secretary to disburse advance refund payments in 2020 to “eligible individuals” in the amount of the credit allowable on the individuals 2020 tax return. These direct payments are commonly referred to as the first round of Economic Impact Payments (EIPs). Initially, the Internal Revenue Service (IRS) disbursed EIPs to incarcerated individuals. However, the IRS later reversed its position. On August 1, 2020, in Scholl v. Mnuchin, a group of incarcerated individuals and formerly incarcerated individuals who did not receive EIPs (Plaintiffs) filed a lawsuit in the U.S. District Court for the Northern District of California. The Plaintiffs alleged that the Treasury Secretary,