The 2021 tax filing season has been quite a roller coaster ride so far. As if 2020 didn’t have enough built-in complications, the American Rescue Plan Act (ARPA) of 2021 adds even more twists for your tax return. The United States had provided about $6 trillion in total economic relief to the American people during the coronavirus pandemic, including the $1.9 trillion approved when President Biden signed the American Rescue Plan Act (ARPA) into law. Much of the American Rescue Plan’s economic relief is administered through the tax code in direct payments (stimulus checks) and expanded Child Tax Credit (CTC) in 2021.