After reading Senate bill S3528 this is how it is shaping up. It appears based on income some people will receive less than $1200 and then we have to explain to them why
SEC. 6428. 2020 RECOVERY REBATES FOR INDIVIDUALS.
(a) IN GENERAL.—In the case of an eligible individual, there shall be allowed as a credit against the tax
imposed by subtitle A for the first taxable year beginning in 2020 an amount equal to the lesser of
(1) net income tax liability, or
(2) $1,200 ($2,400 in the case of a joint return).
(b) SPECIAL RULES
(1) IN GENERAL.—In the case of a taxpayer described in paragraph (2)
(A) the amount determined under sub section (a) shall not be less than $600 ($1,200 the case of a joint return), and the amount determined under subsection (a) (after the application of subparagraph (A)) shall be increased by the product of $500 multiplied by the number of qualifying children (within the meaning of section 24(c)) of the taxpayer.
TAXPAYER DESCRIBED.—A taxpayer is described in this paragraph if the taxpayer—
(A) has qualifying income of at least $2,500, or
(B) has (i) net income tax liability which is greater than zero, and (ii) gross income which is greater than the basic standard deduction.
(c) TREATMENT OF CREDIT.—The credit allowed by subsection (a) shall be treated as allowed by subpart C of part IV of subchapter A of chapter 1.
(d) LIMITATION BASED ON ADJUSTED GROSS INCOME.—The amount of the credit allowed by subsection (a) (determined without regard to this subsection and subsection (f)) shall be reduced (but not below zero) by 5 percent of so much of the taxpayer’s adjusted gross income as exceeds $75,000 ($150,000 in the case of a joint return).
(e) DEFINITIONS For purposes of this section
(1) QUALIFYING INCOME.—The term ‘qualifying income’ means—
(A) earned income,
(B) social security benefits (within the meaning of section 86(d)), and
(C) any compensation or pension received under chapter 11, chapter 13, or chapter 15 of title 38, United States Code.
(2) NET INCOME TAX LIABILITY The term ‘net income tax liability’ means the excess of—
(A) the sum of the taxpayer’s regular tax liability (within the meaning of section 26(b)) and the tax imposed by section 55 for the taxable year, over
(B) the credits allowed by part IV (other than section 24 and subpart C thereof) of subchapter A of chapter 1.
(3) ELIGIBLE INDIVIDUAL The term ‘eligible individual’ means any individual other than—
(A) any nonresident alien individual,
(B) any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, and
(C) an estate or trust.
(4) EARNED INCOME The term ‘earned income’ has the meaning set forth in section 32(c)(2) except that such term shall not include net earnings from self-employment which are not taken into account in computing taxable income.
(5) BASIC STANDARD DEDUCTION.—The term ‘basic standard deduction’ shall have the same meaning as when used in section 63 (as modified by subsection (c)(7) of such section).
(f) COORDINATION WITH ADVANCE REFUNDS OF CREDIT
(1) IN GENERAL The amount of credit which would (but for this paragraph) be allowable under this section shall be reduced (but not below zero) by the aggregate refunds and credits made or allowed to the taxpayer under subsection (g). Any failure to so reduce the credit shall be treated as arising out of a mathematical or clerical error and assessed according to section 6213(b)(1).