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Federal pandemic Paycheck Protection Program to reopen Monday with new focus on smaller employers in underserved communities

The federal Paycheck Protection Program reopens Monday for a new round of loans that includes funds set aside for smaller businesses in low- and moderate-income communities and give first priority to community lenders.

Second PPP Now Accepting Applications

SBA and Treasury reopen Paycheck Protection Program

SBA and Treasury announce PPP re-opening, issue new guidance

WASHINGTON, D.C.  The U.S. Small Business Administration, in consultation with the Treasury Department, announced Friday the Paycheck Protection Program (PPP) will re-open the week of January 11 for new borrowers and certain existing PPP borrowers, according to a news release from the Maine Department of Marine Resources. To promote access to capital, initially only community financial institutions will be able to make First Draw PPP Loans on Monday, January 11, and Second Draw PPP Loans on Wednesday, January 13, the release noted. The PPP will open to all participating lenders shortly thereafter. Updated PPP guidance outlining Program changes to enhance its effectiveness and accessibility was released January 6 in accordance with the Economic Aid to Hard-Hit Small Businesses, Non-Profits, and Venues Act, per the release. 

Consolidated Appropriations Act, 2021: Tax Update | Schwabe, Williamson & Wyatt PC

The Act also contains other extensions for: Credit for electricity produced from certain renewable resources; Extension and phase-out of energy credit; and Extension of residential energy-efficient property credit and inclusion of bio-mass fuel property expenditures. Retroactive Modification of CARES Act Employee Retention Credit Requirements The Act modifies the provisions of the CARES Act and the Small Business Act to retroactively allow businesses that took a PPP loan to also claim an Employee Retention Credit (“ERC”) for 2020. It also clarifies that allocable health care costs paid to an employee by an employer are eligible for the ERC even if no wages are paid to the employee, and further that “qualified wages” as defined for ERC purposes now includes both wages paid to the employee and their allocable health care costs.

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