@VolvoGirl - let me state this one other way, as it may be simplier
1) the ACTUAL calculation is based on the 2020 tax return, right? And Congress did not put anything into the 2nd stimulus law about people dying in 2020 and these people would be listed on their final tax return, so they are in the eligibility calculation for the 2nd stimulus; nothing precludes it. People who died in 2019 would not be listed on the 2020 tax return, so they would not be in the EIP calculation in any event.
2) Congress specifically stated that the 2019 tax return was to be used to calculate the PAYMENT for the 2nd stimulus EXCEPT that people who died in 2019 were to be excluded.
this is the law:
ADVANCE REFUND AMOUNT.—For pur18
poses of paragraph (1), the advance refund amount
19 is the amount that would have been allowed as a
20 credit under this section for such taxable year if this
21 section (other than subsection (e) and this sub22
section) had applied to such taxable year. For pur23
poses of determining the advance refund amount
24 with respect to such taxable year—
1 ‘‘(A) any individual who was deceased be2
fore January 1, 2020, shall be treated for pur3
poses of applying subsection (g) in the same
4 manner as if the valid identification number of
5 such person was not included on the return of
6 tax for such taxable year, and
(the part in red means they are to be excluded from the advance payment)
