HEALS Act Second Stimulus Check Calculator
Enter your tax filing status, adjusted gross income (AGI) from your most recent return, and number of dependents to see your estimated HEALS Act second stimulus payment. The HEALS Act, proposed by Senate Republicans in July 2020, would have sent $1,200 to single filers, $2,400 to married couples, and $500 per dependent of any age, with payments phasing out above certain income thresholds. Enter your details and your estimated payment updates instantly.
What was the HEALS Act?
The Health, Economic Assistance, Liability Protection, and Schools Act (HEALS Act) was a $1 trillion economic relief package proposed by Senate Republicans in July 2020 in response to the COVID-19 pandemic. It was designed as the follow-up to the CARES Act (March 2020) and included a second round of direct stimulus payments, enhanced unemployment benefits, small-business aid, and school reopening funds. While the HEALS Act was never enacted in its original form, its stimulus check provisions closely mirrored what ultimately passed in December 2020 under the Consolidated Appropriations Act (CAA) - though the final law paid $600 per adult rather than $1,200.
How the HEALS Act stimulus payment was calculated
The HEALS Act proposed $1,200 for single filers and heads of household, and $2,400 for married couples filing jointly, as long as adjusted gross income (AGI) stayed below the full-payment threshold. For every $100 of AGI above that threshold, the payment was reduced by $5. Single filers with AGI above $99,000, heads of household above $136,500, and joint filers above $198,000 would receive nothing. A key expansion over the CARES Act was the dependent bonus: $500 per dependent of any age, not just children under 17. College students, elderly parents claimed as dependents, and adult children with disabilities would all have qualified. The phase-out applied to the combined total (base plus dependents), so higher-income families with many dependents could still receive a partial payment even above the basic threshold.
HEALS Act vs. CARES Act vs. the actual second stimulus
The first stimulus (CARES Act, March 2020) paid $1,200 per adult and $500 per child under 17. The HEALS Act would have matched the $1,200 adult amount but expanded dependents to all ages at the same $500 rate. The actual second stimulus enacted in December 2020 under the CAA cut the adult amount to $600 and paid $600 per child under 17, with the same phase-out structure. A third stimulus in March 2021 (American Rescue Plan) returned to $1,400 per adult and $1,400 per dependent. This calculator models the HEALS Act proposal specifically.
Who was eligible for the HEALS Act payment?
To receive a payment, you needed to be a U.S. citizen or resident alien with a valid Social Security number who either filed a 2019 or 2018 federal income tax return, or received Social Security retirement, disability (SSDI), Supplemental Security Income (SSI), Veterans Affairs benefits, or Railroad Retirement benefits. Non-filers who received federal benefits were to be included automatically based on agency records. Non-resident aliens, those claimed as dependents on someone else's return, and people without Social Security numbers were excluded.
HEALS Act payment thresholds by filing status
| Filing status | Full payment | Phase-out starts | Phase-out ends |
|---|---|---|---|
| Single | $1,200 | $75,000 | $99,000 |
| Married filing jointly | $2,400 | $150,000 | $198,000 |
| Head of household | $1,200 | $112,500 | $136,500 |
Payments phase out at $5 per $100 of AGI above the full-payment threshold. Dependents of any age add $500 each.
Frequently asked questions
Did the HEALS Act ever become law?
No. The HEALS Act was a Senate Republican proposal introduced in July 2020 but was never passed as written. After months of negotiation, Congress enacted the Consolidated Appropriations Act in December 2020, which included a second stimulus of $600 per adult and $600 per child under 17, with the same income thresholds but not the expanded dependent eligibility the HEALS Act proposed.
How was the phase-out calculated?
Payments decreased by $5 for every $100 of AGI above the full-payment threshold. For a single filer, this means every $100 of income above $75,000 reduces the payment by $5, until it hits zero at $99,000 (a range of $24,000 at 5 cents per dollar equals the $1,200 base). The same 5 percent phase-out rate applied at higher income levels for married and head-of-household filers.
What made the HEALS Act dependent rule different from the CARES Act?
The CARES Act only paid the $500 dependent bonus for children under 17, excluding college students and adult dependents. The HEALS Act removed the age limit entirely, so any dependent claimed on your tax return - a 20-year-old in college, an elderly parent, or an adult child with a disability - would have added $500 to your payment, provided they had a Social Security number.
What income figure is used for the HEALS Act calculation?
The IRS uses your adjusted gross income (AGI), which is your total gross income minus above-the-line deductions such as retirement contributions, student loan interest, and alimony paid. For most people this is the figure on line 11 of their 2019 Form 1040. If you had not yet filed for 2019, your 2018 return would be used instead.
Were self-employed people eligible for the HEALS Act payment?
Yes. Eligibility was based on filing a tax return and meeting the income thresholds, regardless of employment type. Self-employed individuals, freelancers, and gig workers who filed a 2019 or 2018 return would have qualified on the same terms as W-2 employees.
How would the payment have been delivered?
Like the first stimulus, the IRS would have issued payments via direct deposit to the bank account on file from your most recent tax return. Those without direct deposit information on file would have received a paper check or prepaid debit card by mail.