1、CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i COVID-19 and Direct Payments: Comparison of First and Second Round of “Stimulus Checks” to the Third Round in the American Rescue Plan Act of 2021 (ARPA; P.L. 117-2) Updated March 25, 2021 The American Rescue Plan Act of 2
2、021 (ARPA; P.L. 117-2) includes a third round of direct payments (often referred to as “stimulus checks”). A first round of direct payments was included in the CARES Act (P.L. 116-136) in March 2020. A second round of direct payments was included in the Consolidated Appropriations Act, 2021 (P.L. 11
3、6-260) in December 2020. This Insight compares some of the major aspects of the third round of direct payments to the first and second rounds. A summary of the third round of direct payments can be found here. Table 1. Major Provisions of First, Second, and Third Round of Direct Payments First Round
4、 of Direct Payments (CARES Act | P.L. 116-136, as amended)a Second Round of Direct Payments (P.L. 116-260) Third Round of Direct Payments (ARPA; P.L. 117-2) Payment amount $1,200 per eligible individual $2,400 for married joint filers $600 per eligible individual $1,200 for married joint filers $1,4
