We just found out a quirk in the Economic Stimulus Tax Rebate law. Neither of our children qualify for the $300 per child rebate payment, even though they're under 17 years of age and have valid SSNs. This is because one of them was adopted as a special needs child [1] last year. Apparently, the Adoption Credit [2] replaces the regular Child Tax Credit [3], and the stimulus payment is based on not on the number of children, but on receipt of the Child Tax Credit only. Oh well, we didn't need the new big screen TV anyway.