Is the new tax rebate based on total gross income or Taxable income?

In the new Tax rebate that is proposed, I read that it is for individuals that make under $75,000 and less than $150,000 per couple. my questions are if the wife makes $90,000 and the husband makes $20,000 then would they only qualify for the husband's share of the $600? Also, if they have write-ofs (like property tax and mortgage interest) and the taxable income was then only $70,000 for the wife would she qualify for the full refund?

Public Comments

1. The rebate is based upon your taxable income before deductions.
2. No way to say since it is NOT law yet. The House has not yet finished action on it. Then the Senate has to work their version. Then any differences need to be worked out. Then both houses have to pass the SAME bill. THEN it goes to the White House for the President's signature. Until it's actually signed into LAW there is NO WAY to answer any questions. Anything that anyone says is PURE speculation.