Senate Democrats voted to advance the latest round of the stimulus bill, which now goes back to the House for final approval before likely landing on President Biden’s desk.

The $1.9 trillion legislation known as the American Rescue Plan Act includes a range of measures, from stimulus checks to child tax credits, jobless benefits, vaccine-distribution funds, healthcare subsidies and restaurant aid. This deal would be the largest aid package to pass since widespread restrictions tied to the coronavirus pandemic began in March 2020.

The Senate bill closely reflects what was in the original House bill but includes changes extending unemployment benefits and narrowing the number of people who will receive stimulus checks.

Total bill amount, by iteration

Breakdown of the $1.9 trillion 2021 stimulus bill

Grants for child care providers and Head Start

EXTEND

UNEMPLOYMENT

PROGRAMS

$410 billion

$1,400 per person stimulus checks

Grants to restaurants, bars that lost revenue due to the pandemic

$25 billion

Total bill amount, by iteration

Breakdown of the $1.9 trillion 2021 stimulus bill

Grants for child care providers and Head Start

EXTEND

UNEMPLOYMENT

PROGRAMS

$410 billion

$1,400 per person stimulus checks

Grants to restaurants, bars that lost revenue due to the pandemic

$25 billion

Total bill amount, by iteration

Breakdown of the $1.9 trillion 2021 stimulus bill

Grants for child care providers and Head Start

EXTEND

UNEMPLOYMENT

PROGRAMS

$410 billion

$1,400 per person

stimulus checks

Grants to restaurants, bars that lost revenue due to the pandemic

$25 billion

Total bill amount, by iteration

Breakdown of the $1.9 trillion 2021 bill

EXTEND

UNEMPLOY-

MENT

PROGRAMS

$410 billion

$1,400 per person

What’s Different?

The current Senate legislation includes $1,400 checks for individuals making less than $75,000 annually and for married couples making less than $150,000 before phasing down—the largest individual section, totaling $410 billion. The package contains tens of billions of dollars to facilitate the vaccine rollout and $130 billion for schools to help safely reopen through improving ventilation, hiring more janitors and providing more personal protective equipment.

Deficit impact in select policy areas, by bill iteration

$1,200 per adult, $500 per child

Deficit impact in select policy areas, by bill iteration

$1,200 per adult, $500 per child

Deficit impact in select policy areas, by bill iteration

$1,200 per adult, $500 per child

Deficit impact in select policy areas,

by bill iteration

$1,200 per adult, $500 per child

Vaccines and Testing

Roughly 7% of the stimulus funding will be directed toward Covid-19 treatment—testing and contact tracing making up the largest share of this policy section. The second largest is aid via the Disaster Relief Fund to cover funeral expenses related to Covid-19 deaths. Vaccine distributions and the distribution of other medical supplies also fall into this section.

Disaster Relief Fund and funeral expenses related to Covid-19

Use Defense Production Act to buy and distribute medical supplies

Vaccine distribution, confidence and supply chains

Testing and contact tracing

Disaster Relief Fund and funeral expenses related to Covid-19

Use Defense Production Act to buy and distribute medical supplies

Vaccine distribution, confidence and supply chains

Testing and contact tracing

Disaster Relief Fund and funeral expenses related to Covid-19

Defense Production

Act to buy and distribute medical supplies

Vaccine distribution, confidence and supply chains

Testing and contact tracing

Disaster Relief Fund and funeral expenses related to Covid-19

Testing and contact tracing

Use Defense Production Act to buy and distribute medical supplies

Vaccine distribution, confidence and supply chains

State, Local Government Aid

The stimulus bill would provide $360 billion to state and local governments, with $10 billion put toward infrastructure projects.

State and local government policy

Provide money to local governments, territories and tribes

Create paid Covid leave for federal workers and other policies

Provide money to state governments

State and local government policy

Provide money to local governments, territories and tribes

Create paid Covid leave for federal workers and other policies

Provide money to state governments

State and local government policy

Provide money to local governments, territories and tribes

Create paid Covid leave for federal workers and other policies

Provide money to state governments

State and local government policy

Provide money to local governments, territories and tribes

Create paid Covid leave for federal workers and other policies

Provide money to state governments

Unemployment Benefits and Tax Credits

Senate Democrats voted to extend a $300 weekly jobless aid supplement through Sept. 6. By comparison, the bill earlier passed by the House provided $400 weekly payments through Aug. 29. Senate Democrats added a new provision to make the first $10,200 of the 2020 benefits nontaxable for households making less than $150,000.

Extend unemployment programs through September 6 with a $300/week supplement

Expand

• Child Tax Credit

• Child Care Tax Credit

• Earned Income

Tax Credit

*Based on House bill and does not take into account changes made in Senate, which reduced cost

Extend unemployment programs through September 6

with a $300/week supplement

Expand

• Child Tax Credit

• Child Care Tax

Credit

• Earned Income

Tax Credit

*Based on House bill and does not take into account changes made in Senate, which reduced cost

Extend unemployment programs through September 6

with a $300/week supplement

Expand

• Child Tax Credit

• Child Care Tax

Credit

• Earned Income

Tax Credit

*Based on House bill and does not take into account changes made in Senate, which reduced cost

Extend unemployment programs through September 6

with a $300/week supplement

Expand

• Child Tax Credit

• Child Care Tax Credit

• Earned Income Tax Credit

*Based on House bill and does not take into account changes made in Senate, which reduced cost

The package makes a significant change to the social safety net through the tax code that could greatly benefit low-income families. The bill expands three key tax credits—the child tax credit, the earned-income tax credit and the child and dependent care tax credit. The plan would raise the $2,000 Child Tax Credit to $3,000, set the credit at $3,600 for parents of children under age 6 and make parents of 17-year-olds eligible. The plan would also make the credit fully refundable, so that low-income households would get the full benefit, no matter how little they earn. The bill provides a 20% boost in after-tax income to the lowest-earning 20% of households, according to a Tax Policy Center estimate.

Write to Stephanie Stamm at Stephanie.Stamm@wsj.com and Maureen Linke at Maureen.Linke@wsj.com

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