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Qualified Disaster Tax Relief – CAA Provisions

Monday, January 11, 2021 Besides the COVID-19 pandemic, 2020 has also had its share of other disasters, including hurricanes, floods and fires. The Consolidated Appropriations Act, 2021 (the “CAA”) has provisions that are designed to provide tax relief for individuals and employers who have been adversely affected by one of the numerous federally declared “Qualified Disasters”. These provisions of the CAA are found in Sections 301 through 306 of Title III, of Division EE, whic...
Robertt Stafford Emergency Management Agency Consolidated Appropriations Act Taxpayer Certainty Disaster Relief Act Relief Act

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