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Individual Income Tax Relief

Under the CARES Act, individuals were eligible for one-time tax rebate checks of up to $1,200, as well as $500 checks for each child under 17 years of age. The Congressional Budget Office estimated that these rebates cost about $290 billion. The rebates began to phase out for individuals with adjusted gross income of $75,000 ($150,000 for couples filing jointly and $112,500 for single parents).