On Monday, July 27, Senate Majority Leader Mitch McConnell (R-KY) released the Health, Economic Assistance, Liability and Schools (HEALS) Act—a $1 trillion stimulus package in response to the ongoing effects of the COVID-19 pandemic. The Brownstein Tax Policy Team has compared the tax, education, labor and small business provisions in the HEALS Act, the House Democrats COVID-19 proposal, the Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act, and current law.