COVID-19 and Direct Payments to Individuals: Frequently Asked Questions (FAQs) About the Second Round of 'Stimulus Checks' in P.L. 116-260 [January 13, 2021] [open pdf - 743KB]
From the Document: "In response to the continued economic weakness from the COVID-19 [coronavirus disease 2019] pandemic, Congress passed a second round of direct payments as part of the Consolidated Appropriations Act, 2021 (P.L. 116-260). The first round of direct payments were included in the CARES [Coronavirus Aid, Relief, and Economic Security] Act (P.L. 116-136). This Insight provides a brief overview of the second round of payments--often referred to as 'stimulus checks.'"
CRS Insight, IN11575
Congressional Research Service: https://crsreports.congress.gov/