The very notion of receiving an "economic stimulus" check from the government seems to be receiving a hearty ho-hum reaction from my middle- and upper-middle class gay and lesbian friends.

Turns out, they either don't care because they're above the $75,000 a year threshold, which means their rebate will be reduced at a rate of 5% of the income above this limit, so most of them will see little or nothing in the way of a rebate. For others, well, they just don't see it as particularly useful in any event.

"The whole 'stimulate the economy thing is stupid,'" opined my friend Jake, a theater critic in New York. "I'll spend it on paying down debt, no doubt," he concluded somewhat morosely, referring to the over $20,000 he currently owes in credit card payments.

"Well, in fact, I'm not sure I'll get the rebate," said Alice, "I may be in too high a bracket. The whole business makes me nuts. A $3,000,000,000,000 debt and Bush is giving me $600??"

Another friend, Barry, said he would be getting a rebate, and will probably use it to pay his health insurance, since as an freelance consultant, he self-pays.

That, though, seems to fly in the face of Mr. Bush's plan to "stimulate" the economy by using the money on so selfish an expense as healthcare.  On a dreamier note, Barry mused that he instead might break down and "use it to have someone occasionally clean my apartment."  As a frequent visitor in his rarely dusted living space, I support that decision, since I would then also reap the benefit of his rebate.

As many GFN readers already know, the IRS has made it clear that the rebates follow the federal plan to ignore same-sex couples in their language.

Most taxpayers who file as "single, married filing separately or head of household" will get $600. That would, alas, cover all gay and lesbian people in the eyes of the IRS. The right to file a joint return with a spouse and get $1,200 is not an option; there's nothing to prevent two single-filers living in the same household from both getting their rebate, of course.  If you have children, though, there’s a $300 bonus for each child under age 17 claimed as a dependent on your 2007 return.

This can all be configured using the IRS calculator, which will estimate your rebate based on your 2007 return.

Regardless of your plans for the vast sum acomin' your way, you may have some lingering question about when you might get your teensy cut of the $107 billion in economic stimulus checks being sent by the IRS.

The last two digits of your Social Security number will determine when you’ll get your tax rebate check. The first payments will be made electronically May 2 to the accounts of refund taxpayers whose Social Security numbers end in 00 to 20.  The next batch, paid May 9, will go to those with Social Security numbers ending in 21 to 75. Then, on May 16, the final electronic payments will be made and, at the same time, the first paper checks will be issued to taxpayers whose Social Security numbers end in 00 to 09.  Not so confusing, eh?

All of this is irrelevant if you're having your 2007 tax refunds electronically deposited in your bank account, since you will be among the very first to get your rebate check.

In the end, I queried 20 gay men and lesbians in a fairly wide variety of economic circumstances to ask about their rebate plans. A little more than half of them will be eligible for rebates, and most in that category seemed ready to spend the money on something they probably would have bought anyway (somewhat predictably, two friends expressed a desire for iPhones). Only two said they'd save or invest the money.

"I'll throw the buckaroos in the bank and let them collect a measly 3% or so," said my friend Barbara, expressing a hope for a better future ... but not a very grand one.

As noted, the IRS has developed a calculator to help taxpayers estimate the size of their rebate. Kiplingers also has a calculator they claim is more user-friendly. Check it out here.