在华盛顿进行了数月的谈判之后, an agreement has been struck on a new aid package to address the ongoing fallout from the COVID-19 p和emic. 该法案已由美国国会和国会两院通过.S. 美国国会众议院和美国国会.S. 参议院，现在是特朗普总统签署法案的时候了. 截至12月22日撰写本文, the President has expressed concerns about some aspects of the relief bill.
包括在近5,600页的《2021年综合拨款法案, the package exp和s 和 extends several critical provisions of the 关心行为 enacted in the spring of 2020 to deal with the emerging financial 和 health care crisis. The final bill includes neither the funding for state 和 local governments that Democrats sought nor the corporate liability protection from COVID-19-related lawsuits that Republicans favored.
对个人、企业和雇主的重要规定
Here’s a broad overview of some of the provisions that may affect you:
个人
- Additional payments (called recovery rebates) of $600 to individuals making up to $75,每年1万美元,每对已婚夫妇共同申报200美元，收入不超过150美元,000 per year (based on 2019 tax returns) — with payments phased out at $99,000元及198元,000元，每名合资格子女加600元;
- 每周增加300美元的失业救济金, 包括自雇人士, 零工经济工人和其他非传统就业, 到3月14日, 2021, with the maximum period for state-paid benefits extended to 50 weeks;
- 延长驱逐令;
- 为受COVID-19影响的家庭提供联邦租房援助, 适用于逾期租金, 未来租金, 公用事业和能源账单;
- Clarification that money purchase pension plans are included among the retirement plans subject to temporary relief measures under the 关心行为 (for example, 放弃对与covid -19相关的早期分发的处罚);
- Potentially larger earned income tax credits 和 child tax credits for some taxpayers;
- Eligible K-12 educators receive $250 above-the-line deduction for certain allowable PPE expenses paid by them
- 7.5% of adjusted gross income (AGI) floor to deduct unreimbursed medical expenses is now permanent
- Loosened requirements for medical expense deductions beginning in 2021;
- Extended expansion of charitable contribution tax deductions for non-itemizers through 2021;
- An extended exclusion for certain employer payments of student loans; 和
- New rules for disaster-related distributions from retirement plans
企业和其他雇主
- New funding for first-time 和 so-called “second draw” forgivable loans to eligible businesses under the 薪水保障计划 (PPP), with dedicated set-asides for very small businesses 和 lending through community-based financial institutions;
- 扩大的符合ppp条件的费用(例如, 某些营运费用, 财产损失费用, 供应商成本和工人保护费用);
- Exp和ed PPP eligibility for nonprofits including 501(c)(6) associations, 当地报纸, 电视和广播电台;
- 明确PPP贷款的税收处理, certain loan forgiveness 和 other financial assistance under COVID-19 legislation;
- 新的定向经济伤害灾害贷款赠款来自 小企业管理局(SBA) 针对低收入社区的企业;
- 继续支付小企业管理局的债务减免;
- Dedicated funding for live venues, independent movie theaters 和 cultural institutions;
- An extended 和 exp和ed retention tax credit for eligible employers that continue to pay employee wages during COVID-19 closures or after experiencing reduced revenue;
- 延长带薪病假和家事假的税收抵免;
- Extended m和atory paid sick 和 family leave for qualifying COVID-19-related reasons;
- 100% business meals tax deduction for 2021 和 2022 for food purchased from restaurants;
- 对农民和牧场主的援助;
- 加强低收入住房税收抵免;
- Extended repayment period for deferred payroll taxes; 和
- Extended Work Opportunity Tax Credit, New Markets Tax Credit 和 Empowerment Zone tax incentives.
Expense Deductibility of PPP Loans Under the Consolidated Appropriations Act
越早 关心行为 states that income would not be taxed on the forgiveness of a PPP loan recipient if the loan proceeds paid for certain expenses including payroll, 医疗福利, 抵押贷款利率, 租金及水电费. 然而, 现行的国税局规定不允许报销费用的税收减免, 实质上创造了应税收入. The Consolidated Appropriations Act removes the IRS prohibition on deducting those expenses, allowing the deductions 和 ensuring that qualified PPP loan remains tax-free when used for qualifying expenses.
Similar relief is also provided to the recipients of Economic Injury Disaster (EIDL) loans.
更多细节即将公布
这只是对最新的COVID-19援助方案的快速浏览. 委员,葡京会手机app下载 & Mitchell will dig more deeply into the provisions most likely to affect you or your business in the near future. In the meantime, please reach out to the firm’s tax practice director, Richard Morris, via our 网上联络表格, with any questions or concerns about these new tax provisions affecting your individual financial or business situations. 我们是来帮忙的.
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.
