How this calculator works
The HEALS Act was a Senate Republican proposal from July 2020 and never became law. It would have paid a second round of $1,200 per eligible adult, $2,400 for a married couple filing jointly and $500 for each dependent, with no limit on the number of dependents. Unlike the first round, the dependent amount would have covered dependents of any age, including college students and adult relatives, which was estimated to add about 26 million people to the eligible group. The phase-out would have followed the first-round structure: the payment falls by $5 for every $100 of adjusted gross income above $75,000 for single filers, $112,500 for heads of household or $150,000 for joint filers. For a childless filer that puts the zero point at $99,000 single or $198,000 joint, with each dependent adding $10,000 to the income at which the payment disappears. The calculator shows what the proposal would have paid, not what anyone received.
Formula
Base = adult amount + $500 x dependents, where the adult amount is $1,200 for single and head of household or $2,400 for joint filers. Payment = base - 5% x max(0, income - threshold), never below zero. Threshold = $75,000 single, $112,500 head of household or $150,000 joint. Zero is reached at threshold + base / 0.05.
Worked example
A single filer with two dependents and $80,000 of income has a base of $2,200. The excess over $75,000 is $5,000, so the reduction is $250 and the payment is $1,950. A joint filer with three dependents and $160,000 of income has a base of $3,900, an excess of $10,000 and a reduction of $500, leaving $3,400.
Advertisement
Frequently asked questions
Did the HEALS Act become law?
No. It was introduced in the Senate in July 2020 but was not enacted. The second round that actually passed in December 2020 paid $600 per adult and $600 per child under 17.
How did the HEALS Act differ from the HEROES Act?
Both proposed $1,200 per adult. HEALS paid $500 per dependent of any age with no cap; HEROES paid $1,200 per dependent but counted at most three. Families with several dependents did better under HEROES, while families with more than three did better under HEALS.
Why does each dependent raise the zero point by $10,000?
Because a dependent adds $500 to the payment and the phase-out removes 5% of income, so it takes $500 / 0.05 = $10,000 of extra income to remove that $500.
Is this calculator still relevant?
As a historical comparison, yes. It shows how the competing 2020 proposals differed. It does not describe any payment available today.