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Congress Passes COVID-Related Tax Relief

On December 27, 2020, the President signed the Consolidated Appropriations Act, 2021 (“Act”). Within the Act’s 5,593 pages are two separate Acts that provide credits and other tax relief to taxpayers affected by the...more

Payroll Protection Act Provisions Of The Recently Signed COVID-Related Tax Relief Legislation

On Sunday, December 27, 2020, the President signed into law the Consolidated Appropriations Act, 2021 (“Act”). Within the Act there are a number of provisions that affect current and future Payroll Protection Program (“PPP”)...more

Congress May Overturn IRS’ Position In Notice 2020-32 That Expenses Resulting In Paycheck Protection Program Loan Forgiveness Are...

On April 30, 2020 the IRS issued Notice 2020-32 which concluded that no deduction is allowed under the Internal Revenue Code (“Code”), for an expense that is otherwise deductible if the payment of the expense results in...more

IRS Clarifies That Expenses Resulting In Paycheck Protection Program Loan Forgiveness Are Not Deductible

On April 30, 2020 the IRS issued Notice 2020-32 which clarifies that no deduction is allowed under the Internal Revenue Code (“Code”), for an expense that is otherwise deductible if the payment of the expense results in...more

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