COVID-19 Outbreak (Update: More than 2.9M cases and 132,313 deaths in US)

"Under the plan as it was being negotiated, individuals who earn $75,000 in adjusted gross income or less would get direct payments of $1,200 each, with married couples earning up to $150,000 receiving $2,400 -- and an additional $500 per each child. The payment would scale down by income, phasing out entirely at $99,000 for singles and $198,000 for couples without children."


https://www.cnn.com/2020/03/25/politics/stimulus-senate-action-coronavirus/index.html

Based on income in what year? 2018? 2019? 2020? Are they going to spend time making the calculations first and then send the checks, which would seem to be inefficient? Or are they just going to send everyone the checks and then require repayment when taxes are filed next year? Past income would seem to be irrelevant to people who have lost or about to lose income in 2020.