Tax rebate - Is it based on gross income/adjusted gross income or taxable income?

The announced limit to receive rebates is $75,000 for individuals and $150,000 for working couples. Makes a big difference if that amount is gross/adjusted gross income or taxable income.

Public Comments

1. gross income
2. The Reuters and NPR articles I read both clearly said adjusted gross income. So I have a chance. :)
3. They're talking about gross income/adjusted income(line 22 or 37 on Form 1040) so I have no chance. If they're talking about taxable income (line 43 on Form 1040) then I might get lucky. All the articles I have read indicate gross/adjusted income so back to eating McDonald's.