Mechanics of the Stimulus Plan

The A-B-C's of How it Works The stimulus package passed by Congress yesterday operates fairly simply. Here's what you need to know:
  • TAX REBATES: all eligible citizens will receive up to $600 per individual and $1,200 per married couple, with a minimum of $300 per single and $600 per couple plus an additional $300 per child
  • ELIGIBILITY: 35 million individuals and families who received at least $3,000 in 2007 in wages and social security/disability payments, including payments to survivors of disabled veterans, will be eligible for the rebate checks
  • INELIGIBLE: Because they do not have valid social security numbers, undocumented workers cannot get rebates
  • PHASE OUT: The rebates begin to phase out above incomes of $75,000 for a single filer and $150,000 for a married couple, with rebate amounts reduced by 10 percent for each additional $5,000 in income
  • TIMING: Rebate checks will probably be sent out as early as mid-May
  • BENEFITS FOR BUSINESS: The plan 1) doubles the amount small businesses can immediately write off their taxes for capital investments made in 2008 from $125,000 to $250,000, for purchases of new equipment of up to $800,000 (from $500,000); 2) speeds up depreciation provisions, so that firms can write off an additional 50 percent for investments purchased in 2008
  • WHAT'S NEXT?: If an extended recession ensues, Congress is likely todevelop a plan of further assistance, which could include extension of unemployment benefits, Food Stamps, state and local assistance and Medicaid
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