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

This plan seems overly complicated and inefficient and not terribly reasonable as a means to their identified end

It's completely arbitrary. How do they decide which year of income to choose? And, it doesn't take into account people who may lose jobs because of the COVID-19 outbreak. If you want to both stimulate the economy and guarantee that you help everyone who needs help, you just give the money to everyone. That way all the people who need help get it and those who don't really need it can use the money to put into the economy and keep businesses open.