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Maine Governor’s Proposed Supplemental Budget – Federal (Non)Conformity Summarized

Maine Governor Janet Mills submitted a supplemental budget, as amended by a change package submitted on January 25, 2021. The supplemental budget is notable for its retroactive conformity to the Internal Revenue Code (IRC) as...more

Congress Passes New and Additional Business, Tax Relief Measures in COVID-19 Stimulus Bill

On Monday, December 21, Congress enacted a $900 billion stimulus package to support American workers and businesses impacted by COVID-19. This summary provides an overview of the business and tax relief measures contained in...more

COVID-19: IRS Issues Guidance on Forgiven PPP Loans; Congress Reacts

In new guidance, the IRS clarified that a taxpayer that received a Paycheck Protection Program (PPP) loan may not deduct expenses if, at the end of the tax year, the taxpayer reasonably expects the PPP loan to be forgiven,...more

COVID-19: SBA Updates PPP Rule to Implement New Flexibility Provisions

On June 11, 2020, the Small Business Administration (SBA) released a revised interim final rule to implement changes made by the Paycheck Protection Program (PPP) Flexibility Act. ...more

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