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Congress Passes Legislation to Provide More Flexibility for PPP Loan Recipients

The Senate has passed legislation (H.R. 7010) providing more flexibility to recipients of loans under the Paycheck Protection Program (PPP). The legislation already passed the House and now just awaits President Trump’s...more

New Interim Final Rule Answers Some Questions Concerning the Paycheck Protection Program

On April 28, 2020, the U.S. Small Business Administration released a supplemental Interim Final Rule that answered some of the questions being asked by many Paycheck Protection Program (PPP) loan applicants and stakeholders....more

What Businesses Should Know About The PPP Good Faith Certification

There has been recent attention, both in the media and by the Small Business Administration (SBA), on the good faith certification required by applicants for Paycheck Protection Program (PPP) loans. The loan application...more

Senate Approves Additional Funding for CARES Act Program

On April 21, 2020, the U.S. Senate passed a bill that would amend the Coronavirus Aid, Relief and Economic Security Act (CARES Act) by providing approximately $480 billion in additional funding to combat COVID-19. The new...more

Congressional Bill Would Expand The Ability To Issue Bank Qualified Tax-Exempt Bonds

House Bill 3967, titled the “Municipal Bond Market Support Act of 2019”, was introduced by Alabama Representative Terri Sewell and New York Representative Tom Reed with the purpose of increasing the amount of tax-exempt bonds...more

IRS Provides Guidance On Current Refunding Of Bonds Issued Under Targeted Bond Programs

IRS Notice 2019-39 sets forth certain requirements for preserving the tax-exempt or tax-advantaged status of current refunding bonds that are issued to refinance bonds that were originally issued under targeted bond programs....more

IRS Private Letter Ruling Provides New Guidance On Calculating Economic Life of Certain Bond-Financed Assets

The IRS has released a Private Letter Ruling that approves a simplified method of calculating the remaining economic life of property financed with exempt facility bonds. Section 142 of the Internal Revenue Code (the “Code”)...more

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