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Summary of American Rescue Plan Act of 2021 | Akin Gump Strauss Hauer & Feld LLP

[co-author: Taylor Daly]
On Wednesday, March 10, the House passed the Senate-approved version of H.R. 1319, the American Rescue Plan Act of 2021, on a 220-211 vote (title-by-title summary available here). No Republicans supported the bill, and one Democrat, Rep. Jared Golden (D-ME), opposed the bill. Rep. Kurt Schrader (D-OR), who previously voted against the bill, voted to support the measure, which aims to accelerate activities to address the virus and provide additional economic support to individuals, state and local governments, and small businesses. The bill provides for a total of $1.88 trillion in federal investments.
Below, please find a summary of key provisions in the package. ....

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Senate passes watered-down version of COVID-19 relief: Bill, with Biden's support, heads back to House

Senate passes watered-down version of COVID-19 relief: Bill, with Biden’s support, heads back to House
Published Saturday, Mar. 6, 2021, 12:57 pm
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Front Page » Government/Politics » Politics1 » Senate passes watered-down version of COVID-19 relief: Bill, with Biden’s support, heads back to House
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The Senate voted 50-49 Saturday to pass a version of a $1.9 trillion COVID-19 relief bill perhaps more notable for what it doesn’t include than what it does. ....

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House Passes American Rescue Plan; Next Stop, The Senate | Fisher Phillips

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In the early morning hours of Saturday, February 27, the U.S. House of Representatives passed President Biden’s $1.9 trillion latest COVID-19 stimulus bill, containing a slew of employment-related initiatives that could have long-term impacts on American workplaces. Next up for the legislation known as the American Rescue Plan: the U.S. Senate, which is aiming to pass some version of the measure before March 14 – the date that a portion of the unemployment benefits from the last pandemic relief bill expire. What do employers need to know about this legislative proposal, which is inching ever-closer to passage? ....

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The New Stimulus Bill's Sweeping Changes To The Paycheck Protection Program | Husch Blackwell LLP

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The Paycheck Protection Program (PPP), originally part of the March 27, 2020, CARES Act, has undergone several changes since its inception, including June’s PPP Flexibility Act, a myriad of Interim Final Rules and other guidance issued by the Small Business Administration (SBA). On December 27, 2020, a new stimulus bill (the Consolidated Appropriations Act, 2021) was signed into law, comprehensively changing the PPP and associated small-business provisions of the CARES Act.
Tax treatment of PPP loans
The new stimulus bill provides businesses with additional relief by clarifying that deductions are allowed for otherwise deductible expenses paid with the proceeds of a PPP loan that is subsequently forgiven. Additionally, the forgiven portion of a PPP loan or Second Draw Loan (discussed below) shall not be included in the gross income of the borrower, no tax attribute shall be reduced, and no basis increas ....

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