And of course, that doesn't take into account the additional $1,400, which could be signed into law before January 20 but probably won't be.  That one may have to be a credit against 2021 tax, based on 2020 income.   But with millions of 2019 returns not yet processed, how patient will taxpayers be while IRS finds time for 2020 returns?  And then we run into the problem of Treasury not being able to issue enough checks each week.