I agree that a refund of income taxes alone is not a good solution. I was thinking we should have also given money to those who did not pay any federal income taxes, just as we are doing with unemployment benefits now.

We could also have capped the size of the refund.

Regardless, I still think giving money directly to individuals is much better than PPP. PPP was offered because it benefitted banks and existing businesses, who have more political power than the poor.