1. During the pandemic, among many other things, the federal government implemented policies that provided direct payments to households, including the following:

• The CARES Act:Taxpayers with incomes up to $75,000 ($150,000 for married couples) received payments of $1,200 (phased out at higher incomes).
• The Consolidated Appropriations Act: Individuals making up to $75,000 per year received a payment of $600, with an additional payment of $600 per child (phasing out at higher incomes)

The American Rescue Plan:Taxpayers earning up to $75,000 ($150,000 for married couples) received payments of $1,400 plus an additional $1,400 per child.