The first CARES Act recovery rebates
The CARES Act's original rebate provision specified $1,200 for an eligible individual, $2,400 for eligible joint filers, and $500 per qualifying child, subject to income limits and eligibility rules. [U.S. Government Publishing Office]
Read the scope first.
The original March 2020 recovery-rebate provisions; not current tax or benefits advice.
WHAT THE DOCUMENT SAYS
The record.
Section 2201 specified the original rebate amounts and provided for advance refunds and credits. [U.S. Government Publishing Office]
The text includes adjusted-gross-income reductions and exclusions; it did not give every person an identical payment. [U.S. Government Publishing Office]
KEEP THIS PART ATTACHED
The context.
This file covers the first rebate provision, not every later pandemic payment. Eligibility, income, filing status, and qualifying-child rules matter. The law alone does not establish when any particular household received a payment. [U.S. Government Publishing Office]
DON’T TAKE OUR WORD FOR IT
Open the original.
- Enacted text · U.S. Government Publishing OfficePublic Law 116-136: CARES Act
Section 2201, especially new IRC 6428(a)-(d)
https://www.govinfo.gov/content/pkg/PLAW-116publ136/html/PLAW-116publ136.htm
Correction history
No published corrections to this entry.
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