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President to Sign Consolidated Appropriations Act that Includes $900 Billion for COVID-19 Relief

On Dec. 21, 2020, Congress passed the Consolidated Appropriations Act, 2021 (CAA), an approximately $2.3 trillion omnibus appropriations bill to fund the government through September of 2021 that includes $900 billion of...more

President Signs Four COVID-19 Relief Orders, Including Deferral of Certain Payroll Tax Obligations

Four COVID-19 Executive Actions - After reaching a stalemate with congressional Democrats on Capitol Hill, the President on Aug. 8 signed four presidential actions, including a memorandum for the Secretary of the Treasury...more

IRS Clarifies Availability of Employee Retention Tax Credit

The IRS has issued extensive FAQs addressing application of the employee retention tax credit (ERTC), including employer eligibility and determination of qualified wages. Enacted as part of the Coronavirus Aid, Relief, and...more

IRS Offers Advance Funding of Employee Retention Tax Credit

Businesses searching for immediate cash should not overlook the fully refundable employee retention tax credit (ERTC), which permits employers to reduce their deposits of federal employment taxes and even request advances...more

The Employee Retention Tax Credit: Aggregation Aggravation

Employers navigating the incentives included in the Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136) must undertake the complex analysis of determining whether, and to what extent, they qualify for...more

Individual Income Tax Implications of the Coronavirus Aid, Relief, and Economic Security (CARES) Act

On March 25, 2020, the Senate passed H.R. 748, the Coronavirus Aid, Relief, and Economic Security Act (the Act). Included in the Act’s wide-ranging stimulus provisions are a number of considerations relevant to individual...more

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