Adults will get $1,200 each and children $500 each. The benefit will start
decreasing at a rate of $5 for every additional $100 in income. The phaseout
starts at $75,000 in adjusted gross income for singles, $112,500 for heads of
household, and $150,000 for married couples filing jointly; it will phase out
entirely by $99,000 for singles and $198,000 for couples (with no
children).