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救援法案2.0

新视频,  Taking Full Advantage of the (ERC) Employee Retention 税 Credit (Click Here)

Executive Summary: Extensive bill with far reaching tax and relief consequences is now law

周日, 12/27/20, President Trump signed into law an Omnibus bill to fund normal federal operations, along with a significant Coronavirus Response and Relief Supplemental Appropriations Act. This bill contains many stimulus provisions and several affect 2020 tax liabilities.  在学习了5,500多页的文本, we feel the highlights below represent the most consequential provisions to many of our clients. Because this bill may potentially have a meaningful affect on 2020 tax liabilities, 请浏览下面的要点,并联系你的注册会计师,讨论这些可能会如何影响你的独特情况. 1月5日, 我们还将举办一个1小时的虚拟活动,简要介绍该法案和2021年的机会. 我们祈祷你圣诞快乐, and that your new year is blessed beyond measure after a quite eventful 2020!

Both houses of Congress negotiated and passed an Omnibus spending bill over the December 19th 从周末到周一.  这包括12项拨款议案,其中1美元.4 trillion in typical government spending for the remaining budget year, 以及根据《赌博信誉推荐》提供的9000亿美元援助.  There are several items of note in relief spending that we explore below, 重点包括1660亿美元的直接支票, 1200亿美元的额外失业援助, 收入保障计划的2840亿美元.0 (PPP2), 以及为特定企业提供额外资金, 卫生和教育受到这一流行病的影响. 





PPP Expenses Deductible for all 购买力平价的贷款s: Basis increase for tax-free forgiveness income  

财政部长姆努钦和美国国税局在过去9个月里明确表示,用购买力平价支付的费用不能用于所得税减免, 为所有PPP借款人创造了重大的税收事件.  一年只剩下一个星期了, 国会的行动已经扭转了这一局面, and these expenses will clearly now be deductible as the bill has become law.  也, 将为转移实体从适用于债务减免的免税收入提供一个阶梯, 进一步确保上述费用的扣除.  购买力平价借款人真的收到了一个圣诞惊喜, as they will be able to have their cake and eat it too despite all guidance and logic to date.  这对我们的客户来说是一个显著的好处.  也, the list of PPP covered costs eligible for forgiveness has been 扩大.


Paycheck Protection Program 证券交易委员会ond Draw Loans: aka PPP2 – All NFPs eligible, 2美元的帽子, 资格与任何季度收入下降25%相挂钩. 2019年同一季度,2.5 x avg. 每月工资,特别增加到3.餐馆和酒店的5倍

符合条件的借款人可以获得第二笔PPP贷款. 这些第二次抽奖的PPP贷款限制在a) 2美元以下.b)借款人每月平均工资成本的2-1/2倍(如果借款人是食品服务或酒店企业,则为3-1/2倍).

合格的实体包括任何业务关系, 非营利组织, 个体工商户, 还有一些其他的组织 a) 雇佣300或更少的员工,并且 b) 2020年某个季度的收入是否比2019年同期减少了25%.


FFCRA Extensions: EPSLA and EFMLEA extended to 3/31 within original framework

《信誉推荐》下的《信誉推荐》(EPSLA)和《赌博信誉推荐》(EFMLEA)都将延长至3月31日, 2021.  这些病假和休假工资被誉为遏制COVID - 19传播的最有效策略之一, as they have allowed millions of contagious individuals to remain home and receive pay.  也, businesses have received a dollar-for-dollar credit for all these wages, 所以这对员工来说确实是一种增量效益, 如果结构正确, 用人单位.  对于许多美国工人来说, 工资损失将对他们的家庭产生重大影响,这一现实可能会导致他们生病工作.  These wages curtailed that stark truth, and their extension is welcomed.  请回顾我们的“发布和推广”策略和 EPSLA和EFMLEA的好处 如果你是受保障的雇主,有资格享受该抵税额.  新法案还规定,个体户在计算信用时,可以选择使用2019年而不是当前年度的收入, 另一个有利于企业的条款是什么.


Employee Retention Credit Changes: 1) More than a consolation prize rules for 2020; 2) Prospective: extended 到7月1日, 2021, 增加到70%, 增加到10美元,每个员工每季度的最高工资, 并逐年减少总收益下降测试至20%

雇员留用奖金(ERC)是为那些经历了收入显著下降的非ppp接受者设立的“安慰奖”,现已放开, 扩大, 和扩展.  现在,这是一个非常重要的信用,所有潜在的纳税人都应该仔细研究, 即使他们确实收到了PPP货币, 因为新法案的第206条打破了“安慰奖”规则,该规则将这一条款限制在非ppp接受者.  关于信用证的原始信息 是在这里找到.  该计划的截止日期已从1月1日提前, 2021, 到7月1日, 2021, 这样就可以再延长六个月.  更重要的是, 2021年前两个季度, 积分已经从适用工资的50%改变为70%.  也, 工资限额从10美元改变了,在2020年,这一年的总费用为000美元(5美元),每名雇员最高可贷款额), to $10,000 per applicable quarter in 2021 (allowing for another potential $14,在2020年可能取得的学分基础上增加1万学分).  要求的四分之一. 之前的季度滚动收入下降测试,2021年资格的收入下降从50%放宽到只有20%的下降. 然而, 这仍然是一个季度分析,开始和结束条款, 现在,这可以依赖于前一个季度,而不是当前季度.  值得注意的, 除了收入下降测试, 如果企业在一个季度内因政府限制商业的命令而全部或部分停止运营,也有资格获得ERC, 旅行, 或因COVID-19召开小组会议.  国税局提供了一些Q&A analysis that is rather liberal and many enterprises that have suffered, 但没有通过收入测试, 是否具有追溯和预期资格.  更多的注意, 重要的是,将PPP1美元整合到符合资格的ERC企业的2020年减免申请和历史工资,直到现在都没有资格, 并分析2021年前两个季度PPP2美元和获得更大ERC福利的资格.  将这些自由化的员工保留积分与PPP项目下的特定覆盖费用减免结合起来是势在必行的, 每个企业都有一个主观而独特的过程.  对影响纳税人, 为了避免永远存在的错失机会的潜在陷阱,将PPP宽恕应用程序和选定的覆盖费用整合到这个概念框架中要重要得多.


Ability to Request an Increase in 购买力平价的贷款 Amount: If you have not been forgiven yet

如果借款人的PPP贷款没有被免除,PPP借款人可以要求增加其贷款金额, ,要么 1) 借款人归还部分PPP贷款或 2) 没有收到借款人有资格申请的全部款项.  We noted early in the PPP process that several banks were not processing loans for the correct, 全部金额, due to disparate interpretations of certain aspects of the 关心行为 at the institutional level.  考虑到当时购买力平价市场的泡沫状况,许多借款人只是按照批准的方式获得了资金.  This can be a welcome benefit and significant for those few affected clients.


简化购买力平价贷款宽免额为150元,000或更少:不再需要发送支持, 文件保留4年, 简化应用和认证

The SBA is required to issue a simplified one-page forgiveness application for loans under $150,在最终法律生效的24天内. 得到宽恕, the borrower will only be required to certify i) the number of employees retained, Ii)估计花费在工资成本上的金额, (三)贷款总额. 借款人还必须证明申请是准确的, that the borrower has complied with the requirements pertaining to 购买力平价的贷款s, and retains employment records for 4 years and other records for 3 years.  These new simplified requirements will also be applied to applications for new loans of $150,000或更少了.


Repeal of EDIL Advance 购买力平价的贷款 Integration: No longer reduces PPP Forgiveness

A borrower’s 购买力平价的贷款 forgiveness will not be reduced by the borrower’s amount of an EIDL Advance. If an EIDL Advance previously reduced the borrower’s 购买力平价的贷款 forgiveness, SBA通过EIDL Advance提高宽恕度.  This information is on hand through the existing loan forgiveness application process, and it is expected that the SBA will simply remit the residual balance, 从而减少银行和借款人账簿上的部分贷款.


PPP Eligibility for 501(c)(6) Organizations: 501(c)(6)’s can go back and file for PPP1

证券交易委员会. 501(c)(6) and Destination Marketing organizations are now eligible to obtain a PPP1 Loan. The entity may not employ more than 300 employees and must have limited lobbying activities. 职业体育联盟不包括在内. 证券交易委员会. 501(c )(6) organizations include chambers of commerce, real estate boards, and boards of trade.  这是一次重大的扩张, as many trade and member organizations have suffered heavily though the pandemic.


关闭场馆运营补助金:某些剧院2019年收入补助金的45%(上限为1000万美元)

The Act allows for grant payments to certain shuttered venue operators.  合资格人士或机构包括现场场馆经营者或推广商, 戏剧制作人, 现场表演艺术组织经营者, 博物馆运营商, 电影院经营者, 和人才的代表.  There are requirements that the operator must meet to be eligible for the grant, 包括截至2月29日全面投入使用, 2020, 而且场地打算在拨款日期重新开放.  The grant amount for an eligible venue is the lesser of 45% of 2019 revenue or $10 million.  Grants are made by prioritizing operators most affected in terms of decline in revenue, 首先是收入下降90%的运营商, 然后是收入下降了70%的运营商.


商务用膳全额扣除临时津贴:2021年和2022年的餐费100%扣除

For calendar years 2021 and 2022, the Act allows for 100% deductions for business meals.  To qualify, the expense must be incurred for food or beverages provided by a restaurant.  合格的商务餐规则仍然适用, 但纳税人将可以扣除100%的金额,而不是2020年生效的50%限制.  这不是一个溯及既往的条款, and the lobby around bringing back entertainment expenses did not persevere.  这并不奇怪, as the year 2020 was probably not going to be the year that brought back the party.  让我们对2021年抱有一些希望吧!


扩展器:一大串1, 2, and 5-year extensions ranging from WOTC to the highly utilized mining emergency rescue provisions

该法案规定了现行税收规定的许多延伸条款.  一些比较重要的条款包括以下几点:医疗费用扣除额将保持在纳税人的7项.5% floor of adjusted gross income; deductions for energy-efficient commercial buildings (which will be inflation-adjusted); and a transition from qualified tuition deductions to the Lifetime Learning Credit.  这些扩展器是永久性的扩展.  The following extenders have been extended through 2025: the New Markets tax credit; Work Opportunity 税 Credit (WOTC); employer credit for paid family and medical leave (not to be confused with FFCRA credits); and gross income exclusion for discharge of indebtedness on a principal residence.  节能物业有很多信贷条款, 酿酒厂, 和其他行业.  请联系您的注册会计师,以确定具体的信贷或到期条款是否仍然可用.

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