CRS Reviews Direct Payment Provisions under the CARES Act

The Congressional Research Service ("CRS") reviewed the direct payment provisions under the Coronavirus Aid, Relief, and Economic Security Act ("CARES Act"). The direct payments include $1,200 per eligible individual ($2,400 for married taxpayers filing a joint tax return) and $500 per eligible child. Payments are to be automatically issued to those households that filed a 2018 or 2019 income tax return.

In addition, payments are to be issued to Social Security beneficiaries and railroad retirees who are not required to file an income tax return, as well as others who do not generally file tax returns (e.g., certain eligible veterans and their beneficiaries who receive Compensation and Pension benefit payments from the Department of Veterans Affairs).