在周五, 3月27日, 特朗普总统签署了冠状病毒援助法案, 救济和经济安全法案. 2美元.2 trillion legislation represents the largest stimulus package in U.S. history—dwarfing the $800 billion package signed during the 2008 financial crisis—和 provides a variety of economic relief measures to mitigate the impact of the coronavirus p和emic on American society.
This top-level overview represents the first of several upcoming alerts by 老葡京手机app on various components of the CARES Act.
Among the benefits of the CARES Act are various benefits for individual Americans, including direct cash payments to those who fall within a determined income level, 紧急融资和对企业的一些税收减免, 扩大失业救济, 和 funding for government 和 local efforts to mitigate the impact of the outbreak.
请阅读下面老葡京手机app对这些好处的概述.
个人
•直接支付1美元,每位成人200美元，每位儿童500美元, 年收入超过75美元的个人将逐步取消,夫妇年收入超过150美元,000
•年收入超过99美元的个人,年收入超过198美元的夫妇,000将不会收到任何付款
• 个人 without income or who rely on government benefits as their sole source of income are eligible for this benefit
• No student loan payments will be required for individuals who hold Department of Education loans through September 30, 2020; no interest will accumulate 和 no penalties will be enforced during this time period
•COVID-19患者选择提取最多100美元,000 from an employer-sponsored retirement plan will not have to pay the 10% penalty tax; individuals may also take advantage of this benefit if their spouse is diagnosed with COVID-19. 另外, 虽然提款会被征税, taxes will be spread out over three years unless the individual rolls the funds back into the retirement account during that time period.
• Minimum distribution requirements have been waived for individual retirement accounts. 个人 may keep their retirement capital invested if that is their preference.
失业救济金
• States may boost weekly unemployment benefits by $600 through July 31 for any individual who loses their job between now 和 July 31 as a result of workforce disruptions associated with COVID-19.
• Self-employed individuals 和 partially-employed individuals not normally eligible for unemployment benefits may now submit claims. This includes independent contractors 和 “gig” economy workers.
企业
•5000亿美元贷款, loan guarantees 和 assistance will be available for companies that do not conduct stock buybacks 和 who retain employees.
• Airlines will receive $50 billion from this larger pot for passenger air carriers 和 $8 billion will be supplied to cargo air carriers.
• $350 billion will be available for small business loans—which will not require payback when used for payroll, 租金及利息. 老葡京手机app will report more in-depth on the SBA loans later this week.
• 企业 will not be required to pay their portion of 2020 payroll taxes until 2021 和 2022.
• The 80% rule has been lifted under the net operating losses for the 减税和就业法案; losses can be carried back five years.
政府、市政当局和卫生保健
• $150 billion will be made available to state/local governments to respond to COVID-19, $30 billion will be apportioned for states 和 educational institutions, 250亿美元将用于公共交通项目.
•将拨出450亿美元用于救灾.
• $140 billion has been appropriated to support the nation’s health care system including $100 billion for hospitals 和 the remainder for personal 和 protective equipment, 材料试验, 退伍军人护理和其他支持，包括培训.
The federal government continues to respond to the swelling number of individuals diagnosed with COVID-19 和 the increasing impact of the p和emic on families 和 businesses. 除了《葡京会手机app下载》， 纳税日延长至7月15日 和通过 家庭第一冠状病毒应对法案 over a week ago provided for an array of additional sick leave 和 family leave benefits, 学分, 免除罚款和延期纳税. It is possible that further legislation may be passed in the future.
老葡京手机app will continue to provide breaking news to clients 和 friends of the firm as the COVID-19 situation develops, 和 we encourage you to keep an eye out for future alerts including one tomorrow dedicated to the impact of the CARES Act on business taxes.
我们希望你们在这前所未有的时刻都能保持安全.
请使用我们的 网上联络表格 有问题吗?.
委员,葡京会手机app下载 & 老葡京手机app(老葡京手机app)是一家提供税务服务的专业公司, accounting 和 business advisory expertise throughout the Mid-Atlantic region from offices in 马里兰州贝塞斯达 和 华盛顿特区.
