@pamdory   In Oregon, doesn't it depend on amount of tax actually paid, and not on AGI?  Or can someone with zero tax liability receive it, while someone who paid $100,000 may not be eligible?  That's how it works in California.  And I think part of IRS's problem is that they look at a dozen states with various credits, rebates and relief programs, and throw up their hands in confusion.  Or maybe, just throw up.