Noncitizen Eligibility for the Second Round of Direct Payments to Individuals [January 19, 2021] [open pdf - 706KB]
From the Introduction: "The Consolidated Appropriations Act, 2021 (P.L. 116-260) was signed into law on December 27, 2020. It includes a second round of pandemic-related direct payments to individuals--referred to in the law as '2020 recovery rebates' and as Economic Impact Payments by the Internal Revenue Service (IRS). This second set of direct payments is similar to the first under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act; P.L. 116-136), as it was originally enacted, with two notable exceptions: the payment amount and the taxpayer identification requirement for certain mixed immigration status families, which are the focus of this Insight."
CRS Insight, IN11579
Congressional Research Service: https://crsreports.congress.gov/