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House Passes PPP Extension Act of 2021

On March 16, the House passed 415-13 H.R. 1799, the PPP Extension Act of 2021. The bill would extend the Paycheck Protection Program (PPP) loan application deadline to May 31 from March 31 and give the Small Business...more

House to Vote on PPP Extension

With the Paycheck Protection Program (PPP) set to expire on March 31, lawmakers have struck a deal to extend the program for two months through the end of May. Leaders of the House Small Business Committee, Chair Nydia...more

IRS Clarifies PPP Loans, Retention Credit Wage Reporting Rules

On March 1, the Internal Revenue Service (IRS) issued Notice 2021-20, which provides updated guidance on the Employee Retention Tax Credit (ERTC) as it applies before Jan. 1, 2021. The ERTC was first enacted on March 27,...more

Democrats Unveil COVID-19 Bill Text Ahead of Markup

On Feb. 8, House Ways and Means Committee Chair Richard Neal (D-MA) released text representing its portion of Democrats’ $1.9 trillion COVID-19 stimulus legislation, modeled after President Joe Biden’s American Rescue Plan....more

Treasury Secretary Janet Yellen’s Tax and Financial Services Responses to Senate Finance Committee

On Jan. 25, the Senate voted overwhelmingly to confirm President Joe Biden’s nomination of Janet Yellen to be the 78th treasury secretary. Yellen is the first woman to hold the position and she will be responsible for...more

Biden Unveils American Rescue Plan

On Thursday, Jan. 14, President-elect Joe Biden unveiled the American Rescue Plan (ARP)—a $1.9 trillion COVID-19 relief proposal his administration will pursue shortly after taking office on Wednesday, Jan. 20. The...more

Impact of 50-50 Senate Split and Committee Leadership Projections

On Jan. 20, Sen. Charles E. Schumer (D-NY) will become majority leader of the United States Senate. The election of two Georgia Democrats, Sens. Raphael Warnock and John Osoff, has resulted in a 50-50 split in the Senate....more

Projections on Senate committee leaderships for the 117th Congress

Please see below for projections on Senate committee leaderships for the 117th Congress. ...more

Employee Retention Tax Credit – Updates and What to Know for Your Business

On Dec. 20, 2020, the House and Senate passed H.R. 133, the Consolidated Appropriations Act of 2021 (“CAA”), which includes a significant expansion of the Employee Retention Tax Credit (“ERTC”) through June 30. The ERTC...more

Congress Passes Omnibus, COVID-19 Relief

On Dec. 20, the House and Senate passed H.R. 133, The Consolidated Appropriations Act of 2021. The bill includes a $900 comprehensive package to provide COVID-19 relief to businesses and individuals, including a second round...more

Neal and Brady Introduce Retirement Legislation

Earlier today, House Ways and Means Committee Chair Richard Neal (D-MA) and Ranking Member Kevin Brady (R-TX) introduced the Securing a Strong Retirement Act of 2020. The bill, which expands on the bipartisan Setting Every...more

Tax Policy Trends: What Democratic, Republican and Divided Control of Washington Could Bring in 2021

With Election Day barely a month away, Brownstein’s National Tax Policy Team has compiled an analysis on the policy implications of various outcomes. The slides found here outlines tax-related legislative priorities in the...more

House Passes Government Funding Extensions

Earlier this evening, the House passed the Continuing Appropriations Act, 2021 and Other Extensions Act (H.R.8337) with broad bipartisan support 359-57, extending current federal funding levels through Dec. 11, 2020. ...more

Tax Policy - Trends What Democratic Control of Washington Could Bring in 2021

A Democratic Sweep: This PowerPoint deck outlines Democratic legislative priorities in the event Democrats take control of the House, Senate and the White House. Though the deck focuses on tax aspects of various issue areas,...more

Policy Predictions and Key Positions for a Biden Administration

The election is fewer than 50 days away and the polls show a strong possibility of a shift in partisan power dynamics in Washington, D.C., come 2021. Brownstein Hyatt Farber Schreck’s Government Relations practice has put...more

Coronavirus Economic Response Update: COVID-19 Negotiations Still Stalled

This weekly newsletter outlines the latest developments in Washington, including major tax, small business and financial services developments in the negotiations on Phase Four legislation and regulatory guidance from various...more

President Trump’s Aug. 8 Tax Executive Orders - Impact on Taxpayers and COVID-19 Negotiations - Update August 2020

This evening, the Treasury Department and the Internal Revenue Service (IRS) issued guidance (Notice 2020-65) implementing President Trump’s Aug. 8, 2020 presidential memorandum allowing the deferral of withholding, deposit...more

Coronavirus Economic Response Update: White House Acts as Negotiations Stall

What to Expect—the Next Economic Recovery Package - Hear Ye, Here Ye! On Saturday, President Trump took executive action to defer payroll taxes, set up an assistance program for lost wages to supplement unemployment...more

President Trump's Aug. 8 Tax Executive Orders

On Saturday, Aug. 8, 2020, President Donald Trump signed four executive orders (EO) to defer payroll taxes, set up an assistance program for lost wages to supplement unemployment benefits, extend the federal moratorium on...more

HEALS Act Safe and Healthy Workplace Tax Credit Guide for Employers

The July 27, 2020, Senate draft of the Health, Economic Assistance, Liability Protection and Schools (“HEALS”) Act provides a tax credit for employers who incur certain expenses in response to COVID-19. Referred to as the...more

Senate GOP Releases COVID-19 Stimulus Bill—HEALS Act

On Monday, July 27, Senate Majority Leader Mitch McConnell (R-KY) released a $1 trillion stimulus package in response to the ongoing effects of the COVID-19 pandemic. The Brownstein Tax Policy Team has summarized the...more

HEALS Act Comparison to HEROES Act and Current Law

On Monday, July 27, Senate Majority Leader Mitch McConnell (R-KY) released the Health, Economic Assistance, Liability and Schools (HEALS) Act—a $1 trillion stimulus package in response to the ongoing effects of the COVID-19...more

Coronavirus Economic Response Update: June Jobs Report Signals Recovery

This weekly newsletter outlines the latest developments in Washington, including major tax, small business and financial services developments in the negotiations on Phase Four legislation and regulatory guidance from various...more

Summary and Analysis of House Democrats’ Infrastructure Bill

On June 22, House Democrats released the text of H.R. 2, the Moving Forward Act, a $1.5 trillion comprehensive infrastructure package. In addition to funding traditional infrastructure priorities—surface transportation, rail...more

Coronavirus Economic Response Update: Infrastructure, Appropriations & the IRS

Welcome back to Infrastructure Week! This weekly newsletter outlines the latest developments in Washington, including major tax, small business and financial services developments in the negotiations on Phase Four legislation...more

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