You have to cut Congress some slack.  Last year was an election year, they were too busy fund-raising and campaigning to think about the tax consequences of paying a lot of people a lot of taxable unemployment.  Retroactive is sometimes better than nothing.

So what's a reaonable fee these days, for an amended return?  I'm thinking it should be called a commission. Realtors make big money just by collecting a percentage.  But a percentage of the refund from the amended return doesn't seem like much.  How about a percentage of EIP#3?  

"Dear Client:  Congress recently qualified you for a refund of the tax you paid on your unemployment.  To defray the cost of claiming it, they are also sending you $2,800.  When the funds arrive, bring us 5% and we will assist with IRS compliance."  (Choose your own percentage.)

There is going to be a shortage of Easter eggs in my neighborhood this year because they had a fire at the chicken ranch and 165,000 hens were killed.  I mention this as a reminder that we should not count our chickens before they hatch.  The Senate is mostly a collection of old men that you wouldn't normally expect to find outside a nursing home.  Keep them up all night, and expect someone to have a heart attack.  That bill they just passed has to go back to the House, where the octogenarian leader may not be able to get it past the insurgents half her age.  So it would have to go to a conference committee, and then voted on again.  And by then, who knows how many Senators each party will be able to muster?