The stimulus bill hasn't even been passed by Congress yet, and they keep making changes as they debate it. No details are available yet on how it will actually work, assuming that it is passed by Congress and the president signs it. The IRS and the Treasury Department do not have any details yet. After it actually becomes a law it will take some time for the IRS and Treasury to figure out the details and publish them. You will have to wait a while to find out exactly what the rules are.