I think that illegal aliens would NOT get the prebate, not sure about felons in prison.
Prisoners would not get the "prebate." Who knows what would happen if illegal aliens were reclassified as guest workers.
BTW, Neal Boortz is debating Michael Graetz on the FairTax on C-SPAN 2 in just a few minutes (9:30 am Eastern). Graetz shoves some of the lies in his face (he even has an email from Jorgenson).