Is that in money paid back to them because they overpaid their taxes (a tax refund), or is it their adjusted gross income (upon which they pay taxes)?

It's quite possible that financial institutions will be at least partially nationalized -- theoretically, the ones in China already are.
And perhaps it's time some things were restructured -- Voltaire's "social contract" seems to have been torn up and Bentham's "greatest good for the greatest number" seems to have been forgotten.