BobKamman
Level 15

You can find all 5,593 pages at


https://rules.house.gov/sites/democrats.rules.house.gov/files/BILLS-116HR133SA-RCP-116-68.pdf

The good stuff starts at about page 1965

The next round of EIP is considered a credit against 2020 taxes. But it is paid to anyone who was eligible based on 2019 return.

The additional $600 per “child” is only for those under 17.

Taxpayers who were deceased before 1/1/20 are not eligible (therefore, those who died in 2020 will be?).

Payments must be made by January 15, 2021. (!)

Taxpayers and children must have a “valid identification number” – but lack of one just affects that $600 amount, not the payment for the entire family. This is also retroactive to the first round of CARES Act payments.

This round of payments are not subject to offset for federal debts and (I think) even delinquent child support obligations.