The Role of Congress

• Tax rebates are authorized by the U.S. Congress. The U.S. Congress controls federal finances, so only the Congress can authorize a refund of taxpayer money.
  
  

The Role of the President

• The president can encourage Congress to pass a tax rebate, but without congressional approval, he has no other authority for tax rebates. However, once Congress passes a law approving a tax rebate, the president must sign that law. Sometimes, the president can veto the law and stop the tax rebate.
  
  

The Role of the IRS

• The IRS is the federal administrative agency in charge of handling taxpayer money. After Congress authorizes a tax rebate, it is the job of the IRS to distribute the money to you and all other taxpayers.
  
  

Where Does the Money Come From?

• This is a good question that can't be answered in a short article. Generally, the money for a tax rebate is, theoretically, a refund of taxes that have already been paid. So, in theory, the money came to the IRS as taxes, and then was simply refunded to the taxpayers.
  
  

Who Gets a Tax Rebate?

• Congress decides who gets tax rebates, and they decide how much each person gets. Importantly, though, you can often receive a tax rebate even if you haven't earned enough money to pay federal income taxes. So it always makes sense to check with the IRS to see if you are entitled to any tax rebates that Congress authorizes.