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PPP 2.0: Welcome, But Still Too Complicated? | White and Williams LLP

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While the arrival of vaccines for the coronavirus have us seeing the proverbial light at the end of the COVID-19 tunnel, many small businesses, particularly in industries such as travel, hospitality and specialty retail, continue to feel the pain of governmental restrictions intended to minimize the spread of the insidious virus and associated behavioral shifts. In order to provide much needed help to these and other impacted small businesses, Congress, as part of a larger stimulus package (through the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act (the Economic Aid Act)) has finally reauthorized and amended the popular Paycheck Protection Program (PPP). ....

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Winter COVID-19 Relief Bill: Overview of Key Provisions | White and Williams LLP

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In a much needed holiday gift for businesses and individuals who continue to be affected by COVID-19, Congress finally approved a $900 billion aid package follow-up to the CARES Act (the Winter Covid-19 Relief Bill), the several trillion dollar stimulus that was enacted early in the pandemic. The bill, part of the larger annual spending bill, will hopefully be signed into law by President Trump in the coming days although the President has indicated his disappointment about the small amount of direct relief to individuals included in the bill. The bill was passed by both houses of Congress by a veto proof majority and is expected to become law whether or not the President chooses to exercise his veto power. ....

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COVID-19 Tax Benefits Extended, Liberalized

Tuesday, December 22, 2020
The mammoth appropriations legislation passed by the House and Senate on Monday, December 21 includes a number of tax-related provisions. We have summarized in this tax alert the provisions that we expect are most likely to be of interest to our business clients. They are contained in two separate sections of the bill one of which is entitled the COVID-related Tax Relief Act of 2020 and the other of which is entitled the Taxpayer Certainty and Disaster Tax Relief Act of 2020.
COVID-related Tax Relief Act of 2020
Extension of Deferral of Employee Social Security Taxes
Section 274 provides that for employers who have deferred the withholding of employees’ social security taxes for the period September 1, 2020 to December 31, 2020 as permitted under IRS Notice 2020-65 issued this past August, the deferred amounts must be paid to the IRS over the period January 1, 2021 to December 31, 2021. This extends the period for repayment ....

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