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The Economic Stimulus Act of 2008 () was an Act of Congress providing for several kinds of economic stimuli intended to boost the United States economy in 2008 and to avert a recession, or ameliorate economic conditions. The stimulus package was passed by the U.S. House of Representatives on January 29, 2008, and in a slightly different version by the U.S. Senate on February 7, 2008. The Senate version was then approved in the House the same day. It was signed into law on February 13, 2008 by President Bush with the support of both Democratic and Republican lawmakers. The law provides for tax rebates to low- and middle-income U.S. taxpayers, tax incentives to stimulate business investment, and an increase in the limits imposed on mortgages eligible for purchase by government-sponsored enterprises (e.g., Fannie Mae and Freddie Mac). The total cost of this bill was projected at $152 billion for 2008.〔(【引用サイトリンク】title=Budget Report: H.R. 5140: Economic Stimulus Act of 2008 )〕 ==Tax rebates== Tax rebates created by the law were paid to individual U.S. taxpayers during 2008. Most taxpayers below the income limit received a rebate of at least $300 per person ($600 for married couples filing jointly). Eligible taxpayers received, along with their individual payment, $300 per dependent child under the age of 17. The payment was equal to the payer's net income tax liability, but could not exceed $600 (for a single person) or $1200 (married couple filing jointly).〔(【引用サイトリンク】title=H.R. 5140: Economic Stimulus Act of 2008 )〕 Net liability can be found in these locations: *Form 1040: line 57 plus line 52 *Form 1040A: line 35 plus line 32 *Form 1040EZ: line 10 Those with no net tax liability were still eligible to receive a rebate, provided they met minimum qualifying income of $3,000 per year. Rebates were phased out for taxpayers with adjusted gross incomes greater than $75,000 ($150,000 for couples filing jointly) in 2007. For taxpayers with incomes greater than $75,000, rebates were reduced at a rate of 5% of the income above this limit. Individuals who were claimed as dependents by another taxpayer were not eligible for the rebates.〔 The $3,000 of qualifying income included earned income (e.g., wages, self-employment income, Social Security), however Supplemental Security Income did not count as qualifying income for the stimulus payment. Also, low-income workers were required to file a return to receive the payment, even if they would not be required to file for income tax purposes.〔See http://usgovinfo.about.com/od/incometaxandtheirs/a/irsonrebate.htm; accessed on Feb. 18, 2008.〕 Some taxpayers who exceeded the income limits, but had qualifying children, still received a rebate. For example, a single parent whose 2007 adjusted gross income was $90,000, paid more than $600 in 2007 taxes and had two qualifying children received a rebate of $450. The IRS added together a $600 rebate for the parent and $600 for the two children to get $1,200, then subtracted the phaseout reduction of $750 ($50 for each $1,000 income above $75,000) to get $450.〔http://turbotax.intuit.com/support/kb/tax-content/tax-tips/5462.html accessed Feb. 26.〕 According to the IRS, the stimulus payment did not reduce taxpayers' 2008 refunds or increase the amount owed when filing 2008 returns.〔http://www.irs.gov/newsroom/article/0,,id=179211,00.html; accessed May 4.〕 The payment schedule was based on whether the taxpayer's 2007 tax return listed direct deposit information as well as the last two digits of the social security number of the tax return's main filer, with direct deposits being sent between May 2 and May 16, and paper checks being sent between May 16 and July 11.〔http://www.irs.gov/irs/article/0,,id=180250,00.html accessed Mar. 19, 2008〕 On April 25, 2008, President Bush announced that the rebates would start going out on April 28, 2008 and the paper checks would be sent out starting on March 28, earlier than previously announced by the IRS.〔http://news.yahoo.com/s/ap/20080426/ap_on_go_pr_wh/bush_economy accessed April 26, 2008〕 Taxpayers who used direct deposit for their refunds received the stimulus payment that same way, provided they had not: * Taken out a refund anticipation loan or "rapid refund"; * Used a service such as TurboTax and had the transmission fees taken out of the refund amount; * Had their refund deposited across two accounts; * Allowed their tax preparer (such as a CPA) to deduct their fee from the refund amount. If any of these scenarios applied, the payment was sent as a paper check through U.S. mail. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Economic Stimulus Act of 2008」の詳細全文を読む スポンサード リンク
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