The bill includes another round of direct stimulus payments to Americans. The nonpartisan Institute on Taxation and Economic Policy estimates that 22 million adults and 9 million children in California will benefit from the $1,400 checks. The bill also expands the child tax credit from $2,000 per year to $3,000 for children over the age of 6 and $3,600 for those under 6, subject to income caps. The institute estimates the expansion will benefit nearly 8 million adults and nearly 9 million children in the state. For low-income Californians without children, the bill expands the Earned Income Tax Credit. The institute estimates nearly 2.7 million adults in the state will get more money.