Enjoined and Incarcerated: Complications with Incarcerated People Seeking Economic Relief under the CARES Act

Congress passed the first round of checks as part Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) in late March 2020 to infuse more than $2 trillion into national economy address overlapping medical economic emergencies stemming from COVID-19 pandemic. But incarcerated individuals were initially excluded receiving stimulus checks, despite being eligible receive them. This delay delivering immediate cash assistance through CARES exposes inadequacy tax administrative doctrine resolving emergency relief disputes how exclusionary measures embedded system other policies inhibit rehabilitation prospects people. Millions Americans made personal financial sacrifices aid public health efforts, including individuals. In return, those who denied on an arbitrary basis by government should not have wait until following year seek a legal remedy. words, framework for challenging decisions is too unsympathetic toward many taxpayers that rely code relief. Further, providing nearly universal stimulus, recognized plight during pandemic moved away enacted prior crises. Providing incarceration sound policy so long punitive exiting are policy.