Who benefits and how much

If eligible, an individual under the income threshold ($75k) would receive at least $600. If they have a dependent child, that would add at least another $600.

For a married couple (filing jointly) with two children, the base amount is at least $2,400 (i.e., 4 × $600). If tariff revenues end up higher than the $600 baseline assumes, the per-person amount could be higher.

However, if your income is above the thresholds, your rebate would be reduced. For example, someone filing jointly earning over $150k would see a reduction of the rebate by 5% for each dollar of income above that threshold—eventually phasing it out entirely for high earners.

Nonresident aliens, estates, trusts, and dependents claimed on others are excluded from the credit.

Importantly, eligibility depends on filing a tax return. The bill makes explicit that a valid Social Security number (or adoption taxpayer identification number as applicable) must be included, and if the individual did not file a return for a particular year, alternate forms of information may be used (e.g., SSA-1099).