CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i Noncitizen Eligibility for the Second Round of Direct Payments to Individuals January 19, 2021 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 individualsreferred to in the law as “2020 recovery rebates” and as Economic Impact Payments by the Internal Revenue Service (IRS). Congressional Research Service https:/crsreports.congress.gov IN11579
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