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I'm not sure about this $300 business though. I should read more about that.
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The stimulus rebate program that the IRS is giving out to people is tiered based on filing status and tax liability.
For the most part, people who file Single or anything else but Married Joint will be receiving a base refund of $300.
The amount can go up though, depending on how much tax liability you had (taxable income after deductions multiplied by your tax rate). The maximum rebate being $600, the minimum being 0 (if you reported less than $3000 in income).
Then you receive an additional $300 per "qualifying child" (a child under the age of 17 at the end of 2007).
Of course, if you made too much money the rebate amount decreases and eventually disappears.
Jam it back in, in the dark.