Picture this very realistic scenario coming down the pike this tax season...Chucky and Nancy approve (and Joe signs) the $2K stimulus payments in early Feb 2021. These payments would be considered 2020 tax credits (just like the one dished out in late Dec 2020 and paid in January) even while the 2020 tax returns are in the process of being prepared. Yikes. Talk about throwing a wrench into the tax prep season. If these "new" stimulus payments are made after filing dozens of client's 2020 tax returns in late Jan or early February, all of those returns would need to be amended. 

Hope it doesn't happen -- or, that it is at least let it be considered a 2021 credit and not a 2020 credit.