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救援法案2.0

新视频,  充分利用(ERC)雇员留任税抵免(点击此处)

行政摘要:广泛的法案,影响深远的税收和救济后果现在是法律

周日, 12/27/20, 特朗普总统签署了一项综合法案,为正常的联邦运作提供资金, 以及重要的冠状病毒应对和救济补充拨款法案. 该法案包含许多刺激条款,其中一些条款会影响2020年的税收义务.  在学习了5,500多页的文本, 我们认为以下要点对我们的许多客户来说是最重要的条款. 因为该法案可能会对2020年的税收义务产生重大影响, 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. We pray you had a very Merry Christmas, 在经历了多事的2020年之后,你们的新年是无比幸福的!

国会参众两院在12月19日协商并通过了一项综合开支法案th weekend and into Monday.  This consisted of 12 appropriations bills comprised of $1.剩余预算年度的典型政府支出为4万亿美元, 以及根据《乐鱼体育官方》提供的9000亿美元援助.  在救济支出中有几个值得注意的项目,我们将在下面进行探讨, and highlights include $166 billion in direct checks, $120 billion in additional unemployment assistance, $284 billion in a Paycheck Protection Program 2.0 (PPP2), and additional funding for specific businesses, health and education affected by the pandemic. 





所有PPP贷款可扣除的PPP费用:免税减免收入的基础增加  

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, creating a significant tax event for all PPP borrowers.  With one week left in the year, this has been reversed by Congressional action, 随着这项法案成为法律,这些费用显然是可以扣除的.  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, further ensuring the aforementioned expenses’ deductibility.  PPP borrowers literally have received a Christmas surprise, 因为他们将能够拥有他们的蛋糕和吃掉它,尽管所有的指导和逻辑到目前为止.  This is a phenomenal benefit for our clients.  此外,购买力平价涵盖的有资格减免的费用的清单已经扩大.


工资保障计划第二支取贷款:又名PPP2 -所有符合资格的NFPs, 2美元的帽子, eligibility tied to 25% revenue drop in any quarter vs. the same quarter in 2019, 2.5 x avg. monthly payroll, with a special increase to 3.5x for restaurants and hospitality

Eligible borrowers can obtain a second 购买力平价的贷款. These 证券交易委员会ond Draw 购买力平价的贷款s are limited to the lesser of a) $2.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).

Eligible entities include any business concern, nonprofit organization, self-employed individual, and certain other organizations that a) employ 300 or fewer employees, and b) 2020年某个季度的收入是否比2019年同期减少了25%.


FFCRA扩展:EPSLA和EFMLEA在原有框架内扩展到3/31

《乐鱼体育官方》下的《乐鱼体育官方》(EPSLA)和《乐鱼体育官方》(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, 因为它们让数以百万计的传染病患者留在家中并获得报酬.  也, 企业已经收到了所有这些工资的一美元一美元的信贷, so they are truly an incremental benefit to the employees, and if structured correctly, 用人单位.  For many American workers, 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.  这些工资削减了这个残酷的事实,它们的延长是受欢迎的.  Please review our “Post and Promote” strategy and the benefits of EPSLA and EFMLEA here if you are a covered employer eligible for the credits.  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, which is another pro-business provision.


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,000 max wages per employee per quarter, and reduced year over year gross receipts decline test to 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, even if they did receive PPP monies, 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.  The original information about the credit 是在这里找到.  The program’s end date has moved from January 1, 2021, 到7月1日, 2021, allowing this to extend another six months.  更重要的是, for the first two quarters of 2021, the credit has been changed from 50% to 70% of the applicable wages.  也, the wage limit has changed from $10,000 for the year in total for 2020 ($5,000 max credit per employee), to $10,到2021年,每个适用季度的价格为000美元(考虑到另一个潜在的14美元),000 of credit on top of what credit might be achieved in 2020).  The required quarter vs. 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, this is still a by quarter analysis with start and end provisions, that can now rely on the prior quarter instead of the current.  值得注意的, in addition to the revenue decline test, 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, or group meetings due to COVID-19.  The IRS has provided some Q&这是一个相当自由的分析,许多企业都遭受了损失, but not met the revenue tests, could qualify both retroactively and prospectively.  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, and a subjective and unique process for every enterprise.  For affected taxpayers, 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.


请求增加PPP贷款金额的能力:如果你还没有被原谅

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) the borrower returned a portion of its 购买力平价的贷款 or 2) did not receive the 全部金额 for which the borrower was eligible.  我们在PPP进程的早期就注意到,一些银行没有正确处理贷款, 全部金额, 原因是各机构对《乐鱼体育官方》某些方面的解读不同.  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.  这对那些少数受影响的客户来说是一个可喜的好处,意义重大.


Simplified Forgiveness for 购买力平价的贷款s of $150,000 or Less: No longer necessary to send support, 4 years document retention, and simpler application and attestation

对于150元以下的贷款,小企业管理局须签发一份简化的一页宽免申请,000 within 24 days of final law. To obtain forgiveness, 借款人只需要证明i)保留的雇员人数, ii) the estimated amount spent on payroll costs, and iii) the total loan. The borrower must also certify that the application is accurate, 借款人遵守了有关PPP贷款的要求, 并保留雇佣记录4年,其他记录3年.  这些新的简化规定也将适用于150元的新贷款申请,000或更少了.


废除EDIL提前PPP贷款整合:不再降低PPP宽恕

借款人的购买力平价贷款减免不会因借款人的EIDL预付款金额而减少. 如果先前的EIDL预支减少了借款人的购买力平价贷款减免, the SBA would increase the forgiveness by the EIDL Advance.  这些信息可以通过现有的贷款减免申请程序获得, 预计SBA将直接汇回剩余余额, thus reducing the partial loans on the banks’ and borrowers’ books.


501(c)(6)组织:501(c)(6)的组织可以回去申请PPP1

证券交易委员会. 501(c)(6)和目的地营销机构现在有资格获得PPP1贷款. 雇用人员不得超过300人,游说活动必须有限. Professional sports leagues are excluded. 证券交易委员会. 501(c)(6)组织包括商会、房地产委员会和贸易委员会.  This is a significant expansion, 许多贸易组织和成员组织在这次大流行中遭受了严重的损失.


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)

该法案允许向某些关闭的场馆经营者支付补助金.  Eligible persons or entities include live venue operators or promoters, 戏剧制作人, live performing arts organization operators, 博物馆运营商, motion picture theatre operators, and talent representatives.  经营者必须满足一些要求,才有资格获得资助, including having been fully operational as of February 29, 2020, and the venue intends to reopen as of the grant date.  符合条件的场馆的资助金额为2019年营收的45%,即1000万美元,金额较低.  优先资助受收入下降影响最大的运营商, first to operators with a 90% decline in revenue, and then to operators with a 70% decline in revenue.


商务用膳全额扣除临时津贴:2021年和2022年的餐费100%扣除

对于2021年和2022年日历年,该法案允许100%的商务餐扣减.  为了符合资格,必须支付餐厅提供的食物或饮料的费用.  The rules for qualified business meals still apply, 但纳税人将可以扣除100%的金额,而不是2020年生效的50%限制.  This is not a retroactive provision, 而大厅周围带回来的娱乐费用并没有坚持下去.  This is not a surprise, 因为2020年可能不会是这个政党卷土重来的一年.  Let’s hold out some hope for 2021!


Extenders: A big list of 1, 2, 从WOTC到高度利用的煤矿应急救援规定的5年延长

The Act provides for many extenders of current tax provisions.  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.  These extenders are permanent extensions.  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.  There are many credit provisions for an energy-efficient property, 酿酒厂, and other industries.  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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