evidence: - This legislation provides tax free payments—treated as a refundable tax credit—to Americans, giving families the immediate financial support they need. [...] - Individuals earning up to $75,000 will receive $1,200, plus an additional $500 for each child. [...] - The legislation expands the emergency disaster loan program by funding $10 billion in advances on loan applications to rapidly help small businesses cover expenses including sick leave, payroll, and rent.