A: The Economic Growth and Tax Relief Reconciliation Act of 2001 approved by Congress and signed by President Bush directs the IRS to send checks to most income taxpayers this year, giving them an advance payment of a 2001 tax credit. In general, individuals who had a tax liability on their 2000 federal income tax return and who could not be claimed as a dependent on someone else's return are eligible for a refund this year. The refund is a maximum of $300 for a single filer, $500 for a head of household filer, and $600 for those married filing jointly. The payment, however cannot be more than the person's tax liability minus any nonrefundable credits. For more information please visit the Internal Revenue Service's website.

These are considered general guidelines for information on the Economic Growth and Tax Relief Reconciliation Act. For more information or if your particular problem or question was not addressed and you need additional assistance, please go to my casework section or contact my office.