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Heals Act Stimulus Check Calculator

Calculate your estimated HEALS Act stimulus payment using the S.4318 formula, based on filing status, adjusted gross income, and number of dependents.

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Estimated HEALS Act Stimulus Payment

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HEALS Act Stimulus Check Formula Explained

The Health, Economic Assistance, Liability Protection, and Schools (HEALS) Act was introduced in the U.S. Senate in July 2020 as S.4318 — American Workers, Families, and Employers Assistance Act, proposing a second round of direct economic impact payments to eligible Americans during the COVID-19 pandemic. This calculator applies the HEALS Act proposed payment formula to estimate individual stimulus amounts based on tax filing status, adjusted gross income (AGI), and number of dependents.

The HEALS Act Payment Formula

The estimated stimulus payment P follows this formula:

P = max(0, B + 500 x D - 0.05 x max(0, AGI - T))

Each variable plays a specific role in determining the final payment:

  • P — Final payment amount (floored at $0; cannot be negative)
  • B — Base payment amount, set by tax filing status
  • D — Number of qualifying dependents of any age
  • AGI — Adjusted Gross Income from Form 1040, Line 11, as defined by the IRS Form 1040 Instructions
  • T — Phase-out income threshold, set by filing status
  • $500 — Add-on amount per qualifying dependent
  • 0.05 — Phase-out rate: $5 reduction per $100 of AGI above the threshold

The formula prioritizes simplicity: first calculate the full base amount plus dependent add-ons, then apply a gradual income-based reduction for high earners. The max(0, ...) wrapper ensures the payment never goes negative, meaning once your income threshold is exceeded by enough to reduce the payment to zero, no negative refund applies.

Base Payment and Phase-Out Thresholds by Filing Status

According to the U.S. Senate Committee on Finance HEALS Act Summary, filing status determines both the base payment B and the phase-out threshold T:

  • Single / Married Filing Separately: Base payment $1,200 | Phase-out begins at AGI $75,000
  • Married Filing Jointly: Base payment $2,400 | Phase-out begins at AGI $150,000
  • Head of Household: Base payment $1,200 | Phase-out begins at AGI $112,500

Dependent Add-On: A Key Expansion Over the CARES Act

A critical distinction between the HEALS Act and the CARES Act (enacted March 2020) is dependent age eligibility. Under the HEALS Act, dependents of any age qualify for the $500 add-on. The CARES Act restricted the bonus to children under age 17. A household with adult college students or elderly parents claimed as dependents on a federal return would receive a materially higher payment under HEALS Act rules — $500 more per qualifying dependent regardless of age. This broader definition significantly increases payments for families with adult dependents or mixed-age households.

Phase-Out and Complete Elimination Thresholds

The 5% phase-out continues until the payment reaches $0. For filers with no dependents, full phase-out occurs at the following AGI levels:

  • Single: Fully phased out at $99,000 AGI
  • Married Filing Jointly: Fully phased out at $198,000 AGI
  • Head of Household: Fully phased out at $136,500 AGI

Each additional dependent raises the complete phase-out point by $10,000, because an extra $500 at a 5% reduction rate requires $10,000 more AGI to fully eliminate. A single filer with two dependents, for example, would not be fully phased out until $119,000 AGI. This structure ensures that families with dependents remain eligible for stimulus payments at higher income levels than childless filers.

Worked Examples

Example 1: Single Filer, No Dependents, AGI $60,000

P = max(0, 1,200 + 0 - 0.05 x max(0, 60,000 - 75,000)) = max(0, 1,200 - 0) = $1,200 (below threshold; full payment)

Example 2: Single Filer, 2 Dependents, AGI $85,000

P = max(0, 1,200 + 1,000 - 0.05 x 10,000) = max(0, 2,200 - 500) = $1,700

Example 3: Married Filing Jointly, 3 Dependents, AGI $160,000

P = max(0, 2,400 + 1,500 - 0.05 x 10,000) = max(0, 3,900 - 500) = $3,400

Example 4: Single Filer, No Dependents, AGI $100,000

P = max(0, 1,200 - 0.05 x 25,000) = max(0, 1,200 - 1,250) = max(0, -50) = $0 (fully phased out)

Important Notice

The HEALS Act was a legislative proposal introduced in July 2020 and was not enacted into law. The second stimulus payment ultimately delivered to Americans came from the Consolidated Appropriations Act, 2021, signed in December 2020, using different payment amounts. Results from this calculator are provided for informational and historical reference purposes only.

Reference

Frequently asked questions

What is the HEALS Act and how does it relate to the stimulus check?
The HEALS Act (Health, Economic Assistance, Liability Protection, and Schools Act) was a $1 trillion Senate relief package proposed in July 2020 as S.4318. It included a second round of $1,200 direct stimulus payments per eligible adult, $2,400 for married couples filing jointly, and a $500 per dependent add-on for dependents of any age — expanding on the CARES Act framework enacted in March 2020.
How much would a single filer with no dependents receive under the HEALS Act formula?
A single filer with no dependents and AGI at or below $75,000 would receive the full $1,200 base payment. For every $100 of income above $75,000, the payment decreases by $5. At $85,000 AGI, the payment would be $700. The stimulus phases out entirely at $99,000 AGI for single filers with no dependents.
At what income level does the HEALS Act stimulus check begin to phase out?
The HEALS Act phase-out begins at $75,000 AGI for single filers, $150,000 for married filing jointly, and $112,500 for head of household filers. The reduction rate is $5 for every $100 of AGI above the applicable threshold, equivalent to 5 cents per dollar. Each additional dependent raises the complete phase-out income point by $10,000.
Do adult dependents qualify for the $500 add-on under the HEALS Act?
Yes. Unlike the CARES Act, which limited the $500 dependent bonus strictly to children under age 17, the HEALS Act expanded eligibility to dependents of any age. Adult college students, adult children with disabilities, and elderly parents listed as dependents on a federal tax return would each generate an additional $500 in estimated stimulus payment under the HEALS Act formula.
Does state of residence affect the federal HEALS Act stimulus check amount?
No — the federal HEALS Act stimulus formula applies uniformly nationwide and does not vary by state. All eligible U.S. residents would receive the same federal amount based solely on filing status, AGI, and number of dependents. However, individual states may operate separate supplemental relief programs with distinct eligibility rules, and state income tax treatment of federal payments can differ by jurisdiction.
Was the HEALS Act ever signed into law?
No. The HEALS Act was introduced in the U.S. Senate in July 2020 as S.4318 but was never enacted. The second round of stimulus payments actually delivered to Americans came from the Consolidated Appropriations Act, 2021, signed in December 2020. That law provided $600 per eligible adult and $600 per qualifying child under age 17 — amounts and rules that differed from the HEALS Act proposal.