与covid -19相关的救济被签署为法律

12月27日,特朗普总统签署了 《OG真人APP下载》, 它提供了流行病救济, 以及其他税收和卫生方面的规定.

《OG真人APP下载》(COVIDTRA), 还有政府资助法. 以下是其中的一些亮点.

直接支付给某些个人. 的 关心行为, 今年早些时候通过, provided for direct payments to certain people that the government called Economic Impact Payments (EIPs).

新冠病毒包含一个新项目, which it refers to as “additional 2020 recovery rebates” to people under certain income thresholds.

的 provision provides a refundable tax credit to eligible individuals in the amount of $600 per eligible family member. 每个纳税人可获得600美元(1美元,已婚夫妇联名申请200英镑), 另外,每个符合条件的孩子还要支付600美元. 它“逐步退出”,起价75美元,个人调整后总收入为$150,已婚夫妇共同申请为$ 000,以及$112,每户500美元),每增加收入100美元,按5美元计算.

这项信贷可在纳税人2020年的纳税申报表上获得. 然而,创新艺人经纪公司为美国提供了一份合同.S. Treasury Department to issue advance payments based on the information provided to the IRS.

更改商务餐扣除规则. 在创新艺人经纪公司, 企业可以在接下来的两年里扣除100%的商务餐费, 如果食物是从餐馆买的. 在一般情况下, taxpayers can deduct the ordinary and necessary food and beverage expenses associated with operating a trade or business, 包括员工因工作出差所消耗的餐食.

目前, the deduction is generally limited to 50% of the otherwise allowable amount (although there are some exceptions). 在创新艺人经纪公司, the 50% limit will apply to expenses for food or beverages provided by restaurants that are paid or incurred after December 31, 2020, 1月1日前, 2023.

对非项目商的慈善捐赠延长税收减免. This break was created under the 关心行为, and the 创新艺人经纪公司 extends it for another year.2020年, individuals who don’t itemize deductions may take up to a $300 above-the-line deduction for cash contributions to qualified charitable 组织. (300美元的扣除限额也适用于已婚人士.创新艺人经纪公司将这项规定延长至2021年, allowing individual cash contributions of up to $300 ($600 for married joint filers) to be deducted above-the-line to qualified charitable 组织.

更多的 薪水保护计划 (购买力平价)贷款资金. 除了为这些贷款提供更多资金, there’s an expansion of 购买力平价 eligible expenses and changes to the eligibility for certain types of businesses. 的 创新艺人经纪公司 clarifies that expenses paid with 购买力平价 proceeds are tax-deductible in the year incurred.

创新艺人经纪公司为在2020年获得购买力平价贷款的纳税人提供申请 第二笔购买力平价贷款(购买力平价2) 如果他们符合特定的资格要求:

  • 每个地点的员工不超过300人,
  • 原购买力平价贷款已全部使用完毕,
  • 25% decline in gross receipts in any quarter in 2020 when compared to the same quarter in 2019.

税payers who did not receive a 购买力平价 loan in 2020 (first-time borrowers) will be eligible to apply for a loan under substantially the same terms as the original 购买力平价 loan program.  最高贷款额为200万美元.  对于大多数纳税人来说,他们将有资格获得相当于2美元的贷款.是他们平均月薪的5倍.  餐厅s and others with a NAICS code beginning with “72” will be eligible for a loan equal to 3.是他们平均月薪的5倍.

宽恕条款与现有规则类似, 随着有资格获得宽恕的覆盖成本的扩大.  除了, the forgiveness process for loans of $150,000 or less will be simplified. 

各种税收“扩展”优惠. 的 创新艺人经纪公司 extends certain tax law provisions that were scheduled to expire at the end of 2020, 包括工作机会税收抵免(WOTC). As background, the tax code contains dozens of temporary tax provisions with fixed termination dates. 经常, these expiring provisions are temporarily extended for a short period of time (for example, 一两年).

就WOTC而言, an elective general business credit is available under the tax code to employers hiring individuals who are members of one or more often targeted groups. 它是基于合格的第一年工资支付给被雇佣的个人. 根据之前的税法,这项税收抵免适用于2021年1月1日前的雇员. 的 创新艺人经纪公司 extends the credit through 2025 and applies to individuals who begin work for the employer after December 31, 2020.

灵活开支安排的临时特别规则. A cafeteria plan may permit the carryover of unused amounts remaining in a health FSA as of the end of a plan year to pay or reimburse a participant for medical care expenses incurred during the following plan year, 有结转限额(现时为550元). 创新艺人经纪公司将结转期限延长至2020年和2021年. 的 provision also allows employers to extend the grace period for plan years ending in 2020 and 2021 to 12 months after the end of such plan year for unused benefits and contributions to health and dependent care FSAs.

除了, an employer may allow an employee who s前s participating in the plan during calendar year 2020 or 2021 to continue to receive reimbursements from unused benefits or contributions through the end of the plan year in which the employee’s participation ceased, 包括任何延长的宽限期. 的 创新艺人经纪公司 also provides a special carry-forward rule for dependent care flexible spending arrangements where the dependent aged out during the pandemic.

对一些父母给予更大的税收抵免. 根据税法, 儿童税收抵免(CTC)超过纳税人的纳税义务, the taxpayer is eligible for a refundable credit equal to 15% of as much of the taxpayer’s taxable earned income for the tax year as exceeds $2,500. 除了, the earned income tax credit (EITC) for lower-income taxpayers equals a percentage of their earned income.

为两个目的, 劳动收入意味着工资, 工资, 小费和其他员工补偿, 如可计入本纳税年度总收入. 劳动收入也包括自雇收入, 扣除自雇税的一半.

在创新艺人经纪公司, 决定2020年可退还的CTC和EITC, taxpayers can elect to substitute the earned income for the preceding tax year if it’s greater than the taxpayer’s earned income for 2020. 这些变化从2020年开始适用.

购买个人防护装备(PPE)的教师有特殊休息时间. 目前, eligible educators are allowed a $250 above-the-line deduction for certain otherwise allowable trade or business expenses paid by them. 创新艺人经纪公司规定, 不迟于二月二十八日, 2021, 美国国税局必须, 根据规定或其他指导, 澄清一下,个人防护用品, disinfectant and other supplies used for the prevention of the spread of 新型冠状病毒肺炎 are covered under the $250 tax break for teachers.

这些只是该法的部分规定. 还有许多其他关键条款,包括:

  • 每周向失业和接受政府援助的人额外提供300美元,
  • 退休计划中与灾害相关的分配的变化,以及
  • An extension of the refundable 税收抵免 available to employers who provide paid sick and family leave related to the 新型冠状病毒肺炎 pandemic.
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