COVID-19: CARES Act Tax Summary Guide

2 Desember 2020

This guide outlines the tax provisions contained in the Families First Coronavirus Response Act (FFCRA), the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act), and certain related notices issued by the Internal Revenue Service (the IRS). The applicable guidance is loosely separated into relief for businesses and relief for individuals, recognizing that some provisions affect both individuals and businesses, and a comparison of the affiliation and aggregation rules chart for the Paycheck Protection Program and the Employee Retention Credit. Although detailed, this guide is not a substitute for legal and tax analysis.

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