On December 27, 2020, President Trump signed into law the Consolidated Appropriations Act, 2021 (CAA 2021), a spending bill that includes economic stimulus relief related to the novel coronavirus disease (COVID-19) outbreak. CAA 2021 is follow-up legislation to the CARES Act (Coronavirus Aid, Relief, and Economic Security Act) enacted in March 2020. The following is a summary of the key provisions of CAA 2021 that impact real estate...