"In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by subtitle A for the first taxable year beginning in 2020 an amount equal to the lesser of (1) net income tax liability, or (2) $1,200 ($2,400 in the case of a joint return)."
”the amount determined under subsection (a) (after the application of subparagraph (A)) shall be increased by the product of $500 multiplied by the number of qualifying children (within the meaning of section 24(c)) of the taxpayer.“
（2）所有的税务居民（tax resident）都给发，不看国籍
“The term ‘eligible individual’ means any individual other than (A) any nonresident alien individual”
The amount of the credit allowed by subsection (a) (determined without regard to this subsection and subsection (f)) shall be reduced (but not below zero) by 5 percent of so much of the taxpayer’s adjusted gross income as exceeds $75,000 ($150,000 in the case of a joint return).
（4）收入太低（低于$2,500的）不给发，纳税太少的只发$600
“A taxpayer is described in this paragraph if the taxpayer (A) has qualifying income of at least $2,500, or (B) has (i) net income tax liability which is greater than zero, and (ii) gross income which is greater than the basic standard deduction."
”the amount determined under subsection (a) shall not be less than $600 ($1,200 in the case of a joint return)“
"In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by subtitle A for the first taxable year beginning in 2020 an amount equal to the lesser of (1) net income tax liability, or (2) $1,200 ($2,400 in the case of a joint return)."
The proposed 2020 recovery rebates equal $1,200 per person ($2,400 for married taxpayers filing a joint tax return) and $500 per child. These amounts would phase down for higher-income taxpayers. These payments are structured as tax credits automatically advanced to households in 2020 if they filed a 2019 income tax return and would be received as a direct deposit or check by mail. If a 2019 return had not been filed, rebates would be advanced automatically based on 2018 return information. Seniors who did not file an income tax return would have the credit automatically advanced in 2020 based on their 2019 Social Security benefit statement.
第17页开始是讲这个，大概总结一下
（1）个人单独报税发$1,200，家庭一起报税发$2,400，每个娃发$500
"In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by subtitle A for the first taxable year beginning in 2020 an amount equal to the lesser of
(1) net income tax liability, or
(2) $1,200 ($2,400 in the case of a joint return)."
”the amount determined under subsection (a) (after the application of subparagraph (A)) shall be increased by the product of $500 multiplied by the number of qualifying children (within the meaning of section 24(c)) of the taxpayer.“
（2）所有的税务居民（tax resident）都给发，不看国籍
“The term ‘eligible individual’ means any individual other than (A) any nonresident alien individual”
（3）个人收入（AGI - adjusted gross income）高于$75,000或者家庭收入高于$150,000，发的金额会少一些，每高$100少发$5 （所以个人收入高于$99,000或者家庭收入高于$198,000的就不给发了）
The amount of the credit allowed by subsection (a) (determined without regard to this subsection and subsection (f)) shall be reduced
(but not below zero) by 5 percent of so much of the taxpayer’s adjusted gross income as exceeds $75,000 ($150,000 in the case of a joint return).
（4）收入太低（低于$2,500的）不给发，纳税太少的只发$600
“A taxpayer is described in this paragraph if the taxpayer
(A) has qualifying income of at least $2,500,
or (B) has
(i) net income tax liability which is greater than zero, and (ii) gross income which is greater than the basic standard deduction."
”the amount determined under subsection (a) shall not be less than $600 ($1,200 in the case of a joint return)“
"In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by subtitle A for the first taxable year beginning in 2020 an amount equal to the lesser of
(1) net income tax liability, or
(2) $1,200 ($2,400 in the case of a joint return)."
这是我个人读过这个法条草案的理解，不一定正确，尤其第四条。如果有错误请轻拍~
18页第25行。
只要18年交了1040 都有份。
交了1040NR，对不起。下次再来。
话说包括你在内不也是没有求证么？比他们又好多少呢
跟水平没关系，就是懒，都不求证。当代人通病。楼主发的帖子我也懒得去求证，得改改了。
只发美国公民的消息有新闻来源的，可靠不可靠就不知道了
楼主帖子里不是又链接吗？
说实话，今天几个tax filing deadline 的帖子都被删了。
我觉得大家还是自己去看英文论坛或者新闻好了。
这里只有口水仗。
我都不好发帖了，觉得没意思。
没有言论自由，多的不说了。
是的，华人最近删帖非常严重，不给理由，我也准备不来了。
我的理解是：IRS 会直接寄支票给你，如果你是合资格的。
如果你报税的时候已经跟IRS设立了direct deposit，那就应该会直接转帐到你帐户。
BSO
说了草案是根据18年税表
SSA发社安卡应该知道，IRS和SSA互通信息的
勉强摸到能拿几个钱？十几块？
因为2019年税还没报呢
醒醒，2019税表file延期，怎么能作为考量之一？
以taxpayer最后报过税表的那一年，如果2019年报过了就以2019 AGI, 如果没报过就2018 AGI
如果是A G l七万五，税前都上十万了吧。这个钱如果我能拿到，我愿意捐给医院。
失业的人或长期低收入的人默认收疫情影响小，而收入不高不低的突然失去部分收入或全部收入一下子会周转不灵，所谓救急不救穷，就是这个道理
发钱，查就业状况吗？失去收入，政府发钱，我没意见。但是，只要收入在19万8以下，就发钱。 这是为了选举么？
有钱，买点医疗器械，物质，多好。
收入极低的和失业的本来就有别的福利拿的好吧。而很多中产虽说收入不算太低，但是一般也不存钱，一旦收入断层很惨的，要是突然出现很多这样的人，社会会很不稳定的。
很多够格拿钱的人，都是有工作的，比如政府公务员，老师等等。这些人差不多是铁饭碗，还发钱，干嘛？
这种发钱方式，不合理。反正都不合理，还划啥线？大家都发一样多的钱呗。
给失业的，断粮的人，发钱，都没问题。不能让人，没有饭吃。
十万还不高不低？ 其实就是为选票。订个其本生存线就有了，背一屁股债，最后还是中产买单。
如果夫妻联合报税超过198000还是不行吧？
如果已经file了2019 tax的， 按照2019年来。
CNN刚说全票通过了
关键民主党也同意啊
这是为了刺激消费吧。毕竟restaurant还可以take out. 还有一些人肯定会捐出来的。