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PPP Loan Application Date Extended by Congress

President Biden has signed the PPP Extension Act of 2021. The new law extends the Paycheck Protection Program (PPP) application filing deadline from March 31, 2021 to May 31, 2021.  The new law gives qualifying businesses and...more

Time is Running Out to Apply For a PPP Loan

The second PPP loan program is due to expire March 31, 2021.  Many eligible businesses have still not applied.  President Biden announced changes to the program on February 22, 2021 making it easier to qualify for a PPP loan...more

PPP Borrower Pays Damages and Penalties to Government in First False Claims Act Settlement

The US Department of Justice announced the first civil settlement involving allegations of fraud against a PPP borrower. SlideBelts Inc. received a PPP loan under the CARES Act.  SlideBelts is an internet retail company and...more

New “Second Draw” PPP Loans Under the Economic Aid Act for the Self-Employed/Sole Proprietors

The new Economic Aid Act passed by Congress authorizes new PPP loans for first-time borrowers, but also additional PPP loans for those that already received a loan last year....more

SBA Releases Broader Information on PPP Borrowers

The SBA has now released broader information on borrowers who received loans under the Payroll Protection Program.  The SBA’s release of this information was ordered by United States District Judge James E. Boasberg in a case...more

SBA Gets More Time to Release PPP Borrower Information

A United States District Judge in Washington ordered the SBA to release the names and other information of all Paycheck Protection Loan borrowers. In WP Company LLC d/b/a The Washington Post, et al., v. U.S. Small Business...more

SBA Ordered to Release Information on All PPP Borrowers

A United States District Judge in Washington has ordered the SBA to now release the names and other information of all Paycheck Protection Loan borrowers. In WP Company LLC d/b/a The Washington Post, et al., v. U.S. Small...more

SBA Requires Borrowers Who Received PPP Loans of $2 Million or More to Submit “Pre-Audit Review” Information

On October 31, 2020, the SBA released new forms and related instructions requiring borrowers with PPP loans of $2 million or more to provide additional information related to their PPP loans. Titled “Loan Necessity...more

SBA Issues New Rules For Appeals of Disputed PPP Audits

PPP loans under the CARES Act are being audited by the SBA.  All PPP loans over $2 million will be audited, and many more under $2 million will be audited as well.  Applying for forgiveness of a PPP loan increases the...more

SBA Releases List of PPP Borrowers – Which Businesses Are Now Audit Targets?

The SBA and the United States Treasury have now released a list of over 600,000 PPP loan borrowers who received PPP loans of $150,000 or more. This list includes the name of the borrowers, the general loan range of the PPP...more

Paycheck Protection Programs Ends – What Next?

The Paycheck Protection Program under the CARES Act ended June 30, 2020, and with over $520 billion loaned to nearly 4.9 million self-employed individuals and businesses. The PPP was hastily passed by Congress and...more

United States Department of Justice Opens Investigation Into PPP Loans and Borrowers

The U.S. Justice Department has opened an investigation into businesses and self-employed individuals that applied for loans under the Paycheck Protection Program. Over $500 million in loans to over 4.6 million businesses and...more

ACLU and Others File Lawsuit Against SBA Challenging SBA Guidance That Businesses and Individuals Are Not Eligible For a PPP Loan...

Banks have loaned over $500 billion in PPP loans under the CARES Act, and to over 4.6 million businesses and self-employed individuals. These PPP loans are critical for these businesses and individuals – and their employees –...more

SBA Issues New PPP Loan Guidance For Self-Employed Individuals and Others

Payroll Protection Program (PPP) loans under the CARES Act are available not only to small business but to self-employed individuals, too. Banks began accepting PPP loan applications for self-employed individuals beginning...more

The New Section 199a 20% Profit Deduction For Pass-Thru Business Owners: Assisted And Senior Living Facilities

Under the 2017 Tax Cuts and Jobs Act, Congress enacted a new Section 199A 20% profit deduction for owners of pass-through businesses, and which include Subchapter S corporations, LLCs, sole proprietorships, and even certain...more

The New Section 199a 20% Profit Deduction For Pass-Thru Business Owners: Does It Apply To Rental Real Estate Activities?

Under the 2017 Tax Cuts and Jobs Act, Congress enacted a new Section 199A 20% profit deduction for owners of pass-through businesses, and which include Subchapter S corporations, LLCs, sole proprietorships, and even certain...more

The New Section 199a 20% Profit Deduction For Pass-Thru Business Owners: Employee Leasing May Help

Under the 2017 Tax Cuts and Jobs Act, Congress enacted a new Section 199A 20% profit deduction for owners of pass-through businesses, and which include Subchapter S corporations, LLCs, sole proprietorships, and even certain...more

The New Section 199A 20% Profit Deduction for Pass-Through Businesses: A Case Study: Court Reporters

Congress enacted the new Section 199A 20% profit deduction for the owners of pass-through businesses, and which include Subchapter S corporations, LLCs, sole proprietorships, and even certain trusts. Section 199A is intended...more

President Signs New Tax Law: The Return of Corporations for Small Businesses?

President Trump signed into law a major overhaul of the US tax system. The corporate tax rates have changed from a system of graduated tax rates up to 35% to a flat tax on corporate profits of 21%. The alternative minimum tax...more

House Discusses How to Tax Small Businesses

A proposal presently being discussed before the House Ways and Means Committee (where tax laws begin) addresses how small business income will be taxed. President Trump and the Republican-controlled Congress both desire...more

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