Anyone who qualifies for a basic rebate is also
eligible to receive an additional rebate of $300 for each qualifying
child (there's no cap on the number of children that can qualify).
This is over and above the basic rebate -
The basic rebate amount is determined based on your income level and whether or not you owe federal income tax.
1. Single filers who earned more than $3,000 in 2007 and don't owe any
federal income tax will receive a minimum rebate of $300. Married joint
filers that meet the same criteria will receive a minimum rebate of
$600.