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This is from a summary of the bill released by the House majority party. Reports elsewhere say that the Senate majority may have brought back the deduction for the three-martini lunch. Full text of the law may be available after everyone has voted on it. They have to pass it before they can read it.
Direct Payments: Democrats secured an additional round of Economic Impact Payments of $600 for individuals making up to $75,000 per year and $1,200 for couples making up to $150,000 per year, as well as a $600 payment for each child dependent. This means a family of four will receive $2,400 in direct payments. Democrats also successfully pushed for a provision, which is retroactive to the CARES Act, to expand these direct payments to mixed-status households, importantly providing immigrant families across the country with access to this financial relief.