Second Stimulus Check Calculator - HEROES Act
The HEROES Act (Health and Economic Recovery Omnibus Emergency Solutions Act) proposed a second round of direct stimulus payments in 2020. Enter your tax filing status, adjusted gross income (AGI), and number of dependents to see exactly how much you would have received, along with the phaseout calculation and a full payment breakdown.
What was the HEROES Act stimulus check?
The HEROES Act (Health and Economic Recovery Omnibus Emergency Solutions Act) was a $3 trillion relief bill passed by the House of Representatives on May 16, 2020. It proposed a second round of direct payments nearly identical in structure to the first CARES Act stimulus check but with key improvements: dependents of any age qualified (not just children under 17), and the per-dependent payment increased from $500 to $1,200. A single filer with three adult college-student dependents could have received up to $4,800. The bill was never passed by the Senate, and the actual second stimulus check came later under the Consolidated Appropriations Act, 2021, at $600 per person.
How the HEROES Act phaseout calculation works
The HEROES Act used the same phaseout mechanism as the original CARES Act: for every $100 of adjusted gross income (AGI) above the full-payment threshold, your check shrinks by $5. Single filers and married filing separately taxpayers received the full base payment of $1,200 with AGI up to $75,000. Head of household filers had a higher threshold of $112,500. Married filing jointly couples received $2,400 with AGI up to $150,000. Dependent payments of $1,200 each are layered on top of the base before the phaseout applies, so a family with dependents could have an income ceiling somewhat higher than the zero-payment figure shown for the base amount alone. Phaseout is calculated in complete $100 increments, so partial blocks do not reduce your payment.
How the HEROES Act differed from the CARES Act (first stimulus)
Three differences stand out. First, the HEROES Act raised the dependent payment from $500 to $1,200 per person. Second, it removed the under-17 age restriction, meaning adult college students, elderly parents claimed as dependents, and people with disabilities who are claimed by a relative all qualified for the $1,200 dependent payment - a group entirely excluded from the first round. Third, it capped eligible dependents at three per household, so the maximum family payment was $6,000. The income thresholds and phaseout rate of $5 per $100 were unchanged from the CARES Act. Importantly, the HEROES Act also included individuals who file with an Individual Taxpayer Identification Number (ITIN), expanding coverage to certain non-citizen residents.
Why the HEROES Act was never enacted
The Republican-controlled Senate declined to take up the HEROES Act after the House passed it in May 2020. Senate Republicans introduced their own alternative, the HEALS Act, in July 2020, which retained the $1,200 per-person base but did not raise dependent payments. Negotiations between the two chambers stretched into late 2020, and no agreement was reached under those frameworks. The second round of stimulus payments ultimately came via the Consolidated Appropriations Act signed in December 2020, which authorized $600 per eligible person (including children under 17) rather than the $1,200 per person the HEROES Act proposed. A third round of $1,400 per person followed under the American Rescue Plan in March 2021.
HEROES Act payment amounts by filing status
| Filing status | Full payment threshold (AGI) | Base payment | Max with 3 dependents | Zero payment above |
|---|---|---|---|---|
| Single / MFS | $75,000 | $1,200 | $4,800 | $99,000 - $108,000* |
| Head of Household | $112,500 | $1,200 | $4,800 | $136,500 - $145,500* |
| Married Filing Jointly | $150,000 | $2,400 | $6,000 | $198,000 - $210,000* |
Full payment amounts before phaseout. Payments reduce by $5 per $100 of income above the threshold until reaching zero.
Frequently asked questions
How much would I have received under the HEROES Act?
A single filer with an AGI at or below $75,000 and no dependents would have received $1,200. A married couple filing jointly with an AGI at or below $150,000 and three qualifying dependents would have received $2,400 + $3,600 = $6,000, which was the household maximum. Payments decreased by $5 for every $100 of income above those thresholds.
Did the HEROES Act ever pass?
The House of Representatives passed the HEROES Act on May 16, 2020, but the Senate never voted on it. Negotiations with Senate Republicans continued through the summer and fall of 2020 without producing an agreement. The actual second stimulus check, worth $600 per eligible person, came from the Consolidated Appropriations Act, 2021, signed by President Trump on December 27, 2020.
Who counted as a dependent under the HEROES Act?
The HEROES Act expanded dependent eligibility significantly compared to the first round. Any dependent you could claim on your tax return qualified, regardless of age. This included children under 17 (as before), but also adult college students under age 24, elderly parents you support, adult relatives with disabilities, and other family members you claim. Each dependent was worth $1,200, up to a maximum of three dependents per household.
What income did the HEROES Act use to determine eligibility?
Eligibility was based on adjusted gross income (AGI) from your most recent tax return, either 2019 or 2018. AGI is your total income minus specific deductions such as IRA contributions, student loan interest, and alimony paid. You can find your AGI on line 11 of Form 1040 for 2019 returns.
How was the HEROES Act different from the actual second stimulus check?
The HEROES Act proposed $1,200 per person and $1,200 per dependent (any age, max 3). The actual second stimulus check authorized in December 2020 was $600 per eligible adult and $600 per qualifying child under 17, with no payment for adult dependents. The income thresholds for the actual second check were also $75,000 (single), $112,500 (head of household), and $150,000 (married jointly), the same as the HEROES Act, but the phaseout was faster.
What was the income limit for a head of household filer?
Under the HEROES Act, a head of household filer - typically a single parent supporting a child or other dependent - received the full $1,200 base payment with an AGI up to $112,500. The payment phased out at $5 per $100 above that threshold, reaching zero at approximately $136,500 for the base amount only (higher if dependents were included).