Additional direct payments of $1,400 for eligible individuals
Increased Child Tax Credit and expanded child & dependent care tax credit.
Student loan debt forgiveness receive tax-free treatment
Unemployment benefits increased
Assistance with marketplace insurance under the Affordable Care Act, rental assistance, and Earned Income Tax Credit eligibility expanded.
Businesses and other employers
There is additional funding for the Paycheck Protection Program (PPP), Economic Injury Disaster Loan grants, and Employee Retention Tax Credit, along with tax credits for paid sick and family leave, and extension of excess business loss limitation.