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The expanding scope of the Coronavirus has created uncertainty and anxiety on a global scale, encompassing both public health and economic impacts. As business leaders around the world grapple with a wide range of questions, Paul Hastings is here to help.

 

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PH COVID-19 Client Alert Series: Tax Provisions of Senate GOP Draft of Third COVID-19 Relief Bill

Mar 20, 2020, 06:13 AM

By Joe Opich & Lauren Smith

Publication Type(s):
Client Alerts
Exlcude on home page:
No

Senate Republicans released a third COVID-19 relief package, the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), on Thursday afternoon, with negotiations with Senate Democrats to begin on Friday. Business tax highlights of the 250-page bill released on Thursday include:

  • Estimated Taxes: C Corporations may postpone estimated tax payments due after enactment until October 15, 2020. There is no cap on the amount of tax payments postponed.
  • Payroll Tax: Employers may defer payment of the employer share of Social Security tax. Deferred payment must later be paid over the 2021 and 2022 tax years, with half of the amount deferred due in each year.
  • Net Operating Losses: NOLs from 2018, 2019, and 2020 may be carried back five years. The income limitation on utilizing NOLs is currently removed, allowing companies to fully offset income. This modification applies both to corporate and pass-through entities.
  • Corporate AMT Credits: Corporations may accelerate their recovery of AMT credits to receive a refund.
  • Business Interest Expense Limitation: Businesses may deduct business interest expense up to interest income plus 50 percent of adjusted taxable income (as opposed to the normal 30 percent after the Tax Cuts and Jobs Act) plus floor plan financing interest.
  • Tax Cuts and Jobs Act Corrections:
    • Qualified Improvement Property: Businesses may immediately write off costs associated with improving facilities.
    • Repatriation: Companies that overpaid 2017 taxes due to the repatriation toll charge may recover a refund on overpaid taxes.
    • Downward Attribution of Stock Ownership of CFCs: Clarifies that certain controlled foreign corporations will not be subject to certain new tax and reporting requirements.

The full text of the bill may be viewed here.

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  • tax law
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Client Alert

PH COVID-19 Client Alert Series: Tax Provisions of Senate GOP Draft of Third COVID-19 Relief Bill

Mar 20, 2020, 06:13 AM

By Joe Opich & Lauren Smith

Publication Type(s):
Client Alerts
Exlcude on home page:
No

Senate Republicans released a third COVID-19 relief package, the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), on Thursday afternoon, with negotiations with Senate Democrats to begin on Friday. Business tax highlights of the 250-page bill released on Thursday include:

  • Estimated Taxes: C Corporations may postpone estimated tax payments due after enactment until October 15, 2020. There is no cap on the amount of tax payments postponed.
  • Payroll Tax: Employers may defer payment of the employer share of Social Security tax. Deferred payment must later be paid over the 2021 and 2022 tax years, with half of the amount deferred due in each year.
  • Net Operating Losses: NOLs from 2018, 2019, and 2020 may be carried back five years. The income limitation on utilizing NOLs is currently removed, allowing companies to fully offset income. This modification applies both to corporate and pass-through entities.
  • Corporate AMT Credits: Corporations may accelerate their recovery of AMT credits to receive a refund.
  • Business Interest Expense Limitation: Businesses may deduct business interest expense up to interest income plus 50 percent of adjusted taxable income (as opposed to the normal 30 percent after the Tax Cuts and Jobs Act) plus floor plan financing interest.
  • Tax Cuts and Jobs Act Corrections:
    • Qualified Improvement Property: Businesses may immediately write off costs associated with improving facilities.
    • Repatriation: Companies that overpaid 2017 taxes due to the repatriation toll charge may recover a refund on overpaid taxes.
    • Downward Attribution of Stock Ownership of CFCs: Clarifies that certain controlled foreign corporations will not be subject to certain new tax and reporting requirements.

The full text of the bill may be viewed here.

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  • cares act
  • tax law
  • client alerts

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LABOR & EMPLOYMENT

PH COVID-19 Client Alert Series: Tax Provisions of Senate GOP Draft of Third COVID-19 Relief Bill

Mar 20, 2020, 06:13 AM

By Joe Opich & Lauren Smith

Publication Type(s):
Client Alerts
Exlcude on home page:
No

Senate Republicans released a third COVID-19 relief package, the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), on Thursday afternoon, with negotiations with Senate Democrats to begin on Friday. Business tax highlights of the 250-page bill released on Thursday include:

  • Estimated Taxes: C Corporations may postpone estimated tax payments due after enactment until October 15, 2020. There is no cap on the amount of tax payments postponed.
  • Payroll Tax: Employers may defer payment of the employer share of Social Security tax. Deferred payment must later be paid over the 2021 and 2022 tax years, with half of the amount deferred due in each year.
  • Net Operating Losses: NOLs from 2018, 2019, and 2020 may be carried back five years. The income limitation on utilizing NOLs is currently removed, allowing companies to fully offset income. This modification applies both to corporate and pass-through entities.
  • Corporate AMT Credits: Corporations may accelerate their recovery of AMT credits to receive a refund.
  • Business Interest Expense Limitation: Businesses may deduct business interest expense up to interest income plus 50 percent of adjusted taxable income (as opposed to the normal 30 percent after the Tax Cuts and Jobs Act) plus floor plan financing interest.
  • Tax Cuts and Jobs Act Corrections:
    • Qualified Improvement Property: Businesses may immediately write off costs associated with improving facilities.
    • Repatriation: Companies that overpaid 2017 taxes due to the repatriation toll charge may recover a refund on overpaid taxes.
    • Downward Attribution of Stock Ownership of CFCs: Clarifies that certain controlled foreign corporations will not be subject to certain new tax and reporting requirements.

The full text of the bill may be viewed here.

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  • cares act
  • tax law
  • client alerts

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FINANCIAL REGULATION & THE CARES ACT

PH COVID-19 Client Alert Series: Tax Provisions of Senate GOP Draft of Third COVID-19 Relief Bill

Mar 20, 2020, 06:13 AM

By Joe Opich & Lauren Smith

Publication Type(s):
Client Alerts
Exlcude on home page:
No

Senate Republicans released a third COVID-19 relief package, the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), on Thursday afternoon, with negotiations with Senate Democrats to begin on Friday. Business tax highlights of the 250-page bill released on Thursday include:

  • Estimated Taxes: C Corporations may postpone estimated tax payments due after enactment until October 15, 2020. There is no cap on the amount of tax payments postponed.
  • Payroll Tax: Employers may defer payment of the employer share of Social Security tax. Deferred payment must later be paid over the 2021 and 2022 tax years, with half of the amount deferred due in each year.
  • Net Operating Losses: NOLs from 2018, 2019, and 2020 may be carried back five years. The income limitation on utilizing NOLs is currently removed, allowing companies to fully offset income. This modification applies both to corporate and pass-through entities.
  • Corporate AMT Credits: Corporations may accelerate their recovery of AMT credits to receive a refund.
  • Business Interest Expense Limitation: Businesses may deduct business interest expense up to interest income plus 50 percent of adjusted taxable income (as opposed to the normal 30 percent after the Tax Cuts and Jobs Act) plus floor plan financing interest.
  • Tax Cuts and Jobs Act Corrections:
    • Qualified Improvement Property: Businesses may immediately write off costs associated with improving facilities.
    • Repatriation: Companies that overpaid 2017 taxes due to the repatriation toll charge may recover a refund on overpaid taxes.
    • Downward Attribution of Stock Ownership of CFCs: Clarifies that certain controlled foreign corporations will not be subject to certain new tax and reporting requirements.

The full text of the bill may be viewed here.

IsRss:
  • cares act
  • tax law
  • client alerts

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ASSET MANAGEMENT

PH COVID-19 Client Alert Series: Tax Provisions of Senate GOP Draft of Third COVID-19 Relief Bill

Mar 20, 2020, 06:13 AM

By Joe Opich & Lauren Smith

Publication Type(s):
Client Alerts
Exlcude on home page:
No

Senate Republicans released a third COVID-19 relief package, the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), on Thursday afternoon, with negotiations with Senate Democrats to begin on Friday. Business tax highlights of the 250-page bill released on Thursday include:

  • Estimated Taxes: C Corporations may postpone estimated tax payments due after enactment until October 15, 2020. There is no cap on the amount of tax payments postponed.
  • Payroll Tax: Employers may defer payment of the employer share of Social Security tax. Deferred payment must later be paid over the 2021 and 2022 tax years, with half of the amount deferred due in each year.
  • Net Operating Losses: NOLs from 2018, 2019, and 2020 may be carried back five years. The income limitation on utilizing NOLs is currently removed, allowing companies to fully offset income. This modification applies both to corporate and pass-through entities.
  • Corporate AMT Credits: Corporations may accelerate their recovery of AMT credits to receive a refund.
  • Business Interest Expense Limitation: Businesses may deduct business interest expense up to interest income plus 50 percent of adjusted taxable income (as opposed to the normal 30 percent after the Tax Cuts and Jobs Act) plus floor plan financing interest.
  • Tax Cuts and Jobs Act Corrections:
    • Qualified Improvement Property: Businesses may immediately write off costs associated with improving facilities.
    • Repatriation: Companies that overpaid 2017 taxes due to the repatriation toll charge may recover a refund on overpaid taxes.
    • Downward Attribution of Stock Ownership of CFCs: Clarifies that certain controlled foreign corporations will not be subject to certain new tax and reporting requirements.

The full text of the bill may be viewed here.

IsRss:
  • cares act
  • tax law
  • client alerts

Related professionals

TAX LAW

PH COVID-19 Client Alert Series: Tax Provisions of Senate GOP Draft of Third COVID-19 Relief Bill

Mar 20, 2020, 06:13 AM

By Joe Opich & Lauren Smith

Publication Type(s):
Client Alerts
Exlcude on home page:
No

Senate Republicans released a third COVID-19 relief package, the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), on Thursday afternoon, with negotiations with Senate Democrats to begin on Friday. Business tax highlights of the 250-page bill released on Thursday include:

  • Estimated Taxes: C Corporations may postpone estimated tax payments due after enactment until October 15, 2020. There is no cap on the amount of tax payments postponed.
  • Payroll Tax: Employers may defer payment of the employer share of Social Security tax. Deferred payment must later be paid over the 2021 and 2022 tax years, with half of the amount deferred due in each year.
  • Net Operating Losses: NOLs from 2018, 2019, and 2020 may be carried back five years. The income limitation on utilizing NOLs is currently removed, allowing companies to fully offset income. This modification applies both to corporate and pass-through entities.
  • Corporate AMT Credits: Corporations may accelerate their recovery of AMT credits to receive a refund.
  • Business Interest Expense Limitation: Businesses may deduct business interest expense up to interest income plus 50 percent of adjusted taxable income (as opposed to the normal 30 percent after the Tax Cuts and Jobs Act) plus floor plan financing interest.
  • Tax Cuts and Jobs Act Corrections:
    • Qualified Improvement Property: Businesses may immediately write off costs associated with improving facilities.
    • Repatriation: Companies that overpaid 2017 taxes due to the repatriation toll charge may recover a refund on overpaid taxes.
    • Downward Attribution of Stock Ownership of CFCs: Clarifies that certain controlled foreign corporations will not be subject to certain new tax and reporting requirements.

The full text of the bill may be viewed here.

IsRss:
  • cares act
  • tax law
  • client alerts

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REAL ESTATE & HOSPITALITY

PH COVID-19 Client Alert Series: Tax Provisions of Senate GOP Draft of Third COVID-19 Relief Bill

Mar 20, 2020, 06:13 AM

By Joe Opich & Lauren Smith

Publication Type(s):
Client Alerts
Exlcude on home page:
No

Senate Republicans released a third COVID-19 relief package, the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), on Thursday afternoon, with negotiations with Senate Democrats to begin on Friday. Business tax highlights of the 250-page bill released on Thursday include:

  • Estimated Taxes: C Corporations may postpone estimated tax payments due after enactment until October 15, 2020. There is no cap on the amount of tax payments postponed.
  • Payroll Tax: Employers may defer payment of the employer share of Social Security tax. Deferred payment must later be paid over the 2021 and 2022 tax years, with half of the amount deferred due in each year.
  • Net Operating Losses: NOLs from 2018, 2019, and 2020 may be carried back five years. The income limitation on utilizing NOLs is currently removed, allowing companies to fully offset income. This modification applies both to corporate and pass-through entities.
  • Corporate AMT Credits: Corporations may accelerate their recovery of AMT credits to receive a refund.
  • Business Interest Expense Limitation: Businesses may deduct business interest expense up to interest income plus 50 percent of adjusted taxable income (as opposed to the normal 30 percent after the Tax Cuts and Jobs Act) plus floor plan financing interest.
  • Tax Cuts and Jobs Act Corrections:
    • Qualified Improvement Property: Businesses may immediately write off costs associated with improving facilities.
    • Repatriation: Companies that overpaid 2017 taxes due to the repatriation toll charge may recover a refund on overpaid taxes.
    • Downward Attribution of Stock Ownership of CFCs: Clarifies that certain controlled foreign corporations will not be subject to certain new tax and reporting requirements.

The full text of the bill may be viewed here.

IsRss:
  • cares act
  • tax law
  • client alerts

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DISPUTES

PH COVID-19 Client Alert Series: Tax Provisions of Senate GOP Draft of Third COVID-19 Relief Bill

Mar 20, 2020, 06:13 AM

By Joe Opich & Lauren Smith

Publication Type(s):
Client Alerts
Exlcude on home page:
No

Senate Republicans released a third COVID-19 relief package, the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), on Thursday afternoon, with negotiations with Senate Democrats to begin on Friday. Business tax highlights of the 250-page bill released on Thursday include:

  • Estimated Taxes: C Corporations may postpone estimated tax payments due after enactment until October 15, 2020. There is no cap on the amount of tax payments postponed.
  • Payroll Tax: Employers may defer payment of the employer share of Social Security tax. Deferred payment must later be paid over the 2021 and 2022 tax years, with half of the amount deferred due in each year.
  • Net Operating Losses: NOLs from 2018, 2019, and 2020 may be carried back five years. The income limitation on utilizing NOLs is currently removed, allowing companies to fully offset income. This modification applies both to corporate and pass-through entities.
  • Corporate AMT Credits: Corporations may accelerate their recovery of AMT credits to receive a refund.
  • Business Interest Expense Limitation: Businesses may deduct business interest expense up to interest income plus 50 percent of adjusted taxable income (as opposed to the normal 30 percent after the Tax Cuts and Jobs Act) plus floor plan financing interest.
  • Tax Cuts and Jobs Act Corrections:
    • Qualified Improvement Property: Businesses may immediately write off costs associated with improving facilities.
    • Repatriation: Companies that overpaid 2017 taxes due to the repatriation toll charge may recover a refund on overpaid taxes.
    • Downward Attribution of Stock Ownership of CFCs: Clarifies that certain controlled foreign corporations will not be subject to certain new tax and reporting requirements.

The full text of the bill may be viewed here.

IsRss:
  • cares act
  • tax law
  • client alerts

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PRIVACY & CYBERSECURITY

PH COVID-19 Client Alert Series: Tax Provisions of Senate GOP Draft of Third COVID-19 Relief Bill

Mar 20, 2020, 06:13 AM

By Joe Opich & Lauren Smith

Publication Type(s):
Client Alerts
Exlcude on home page:
No

Senate Republicans released a third COVID-19 relief package, the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), on Thursday afternoon, with negotiations with Senate Democrats to begin on Friday. Business tax highlights of the 250-page bill released on Thursday include:

  • Estimated Taxes: C Corporations may postpone estimated tax payments due after enactment until October 15, 2020. There is no cap on the amount of tax payments postponed.
  • Payroll Tax: Employers may defer payment of the employer share of Social Security tax. Deferred payment must later be paid over the 2021 and 2022 tax years, with half of the amount deferred due in each year.
  • Net Operating Losses: NOLs from 2018, 2019, and 2020 may be carried back five years. The income limitation on utilizing NOLs is currently removed, allowing companies to fully offset income. This modification applies both to corporate and pass-through entities.
  • Corporate AMT Credits: Corporations may accelerate their recovery of AMT credits to receive a refund.
  • Business Interest Expense Limitation: Businesses may deduct business interest expense up to interest income plus 50 percent of adjusted taxable income (as opposed to the normal 30 percent after the Tax Cuts and Jobs Act) plus floor plan financing interest.
  • Tax Cuts and Jobs Act Corrections:
    • Qualified Improvement Property: Businesses may immediately write off costs associated with improving facilities.
    • Repatriation: Companies that overpaid 2017 taxes due to the repatriation toll charge may recover a refund on overpaid taxes.
    • Downward Attribution of Stock Ownership of CFCs: Clarifies that certain controlled foreign corporations will not be subject to certain new tax and reporting requirements.

The full text of the bill may be viewed here.

IsRss:
  • cares act
  • tax law
  • client alerts

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SECURITIES & CAPITAL MARKETS

PH COVID-19 Client Alert Series: Tax Provisions of Senate GOP Draft of Third COVID-19 Relief Bill

Mar 20, 2020, 06:13 AM

By Joe Opich & Lauren Smith

Publication Type(s):
Client Alerts
Exlcude on home page:
No

Senate Republicans released a third COVID-19 relief package, the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), on Thursday afternoon, with negotiations with Senate Democrats to begin on Friday. Business tax highlights of the 250-page bill released on Thursday include:

  • Estimated Taxes: C Corporations may postpone estimated tax payments due after enactment until October 15, 2020. There is no cap on the amount of tax payments postponed.
  • Payroll Tax: Employers may defer payment of the employer share of Social Security tax. Deferred payment must later be paid over the 2021 and 2022 tax years, with half of the amount deferred due in each year.
  • Net Operating Losses: NOLs from 2018, 2019, and 2020 may be carried back five years. The income limitation on utilizing NOLs is currently removed, allowing companies to fully offset income. This modification applies both to corporate and pass-through entities.
  • Corporate AMT Credits: Corporations may accelerate their recovery of AMT credits to receive a refund.
  • Business Interest Expense Limitation: Businesses may deduct business interest expense up to interest income plus 50 percent of adjusted taxable income (as opposed to the normal 30 percent after the Tax Cuts and Jobs Act) plus floor plan financing interest.
  • Tax Cuts and Jobs Act Corrections:
    • Qualified Improvement Property: Businesses may immediately write off costs associated with improving facilities.
    • Repatriation: Companies that overpaid 2017 taxes due to the repatriation toll charge may recover a refund on overpaid taxes.
    • Downward Attribution of Stock Ownership of CFCs: Clarifies that certain controlled foreign corporations will not be subject to certain new tax and reporting requirements.

The full text of the bill may be viewed here.

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  • cares act
  • tax law
  • client alerts

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EUROPE

PH COVID-19 Client Alert Series: Tax Provisions of Senate GOP Draft of Third COVID-19 Relief Bill

Mar 20, 2020, 06:13 AM

By Joe Opich & Lauren Smith

Publication Type(s):
Client Alerts
Exlcude on home page:
No

Senate Republicans released a third COVID-19 relief package, the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), on Thursday afternoon, with negotiations with Senate Democrats to begin on Friday. Business tax highlights of the 250-page bill released on Thursday include:

  • Estimated Taxes: C Corporations may postpone estimated tax payments due after enactment until October 15, 2020. There is no cap on the amount of tax payments postponed.
  • Payroll Tax: Employers may defer payment of the employer share of Social Security tax. Deferred payment must later be paid over the 2021 and 2022 tax years, with half of the amount deferred due in each year.
  • Net Operating Losses: NOLs from 2018, 2019, and 2020 may be carried back five years. The income limitation on utilizing NOLs is currently removed, allowing companies to fully offset income. This modification applies both to corporate and pass-through entities.
  • Corporate AMT Credits: Corporations may accelerate their recovery of AMT credits to receive a refund.
  • Business Interest Expense Limitation: Businesses may deduct business interest expense up to interest income plus 50 percent of adjusted taxable income (as opposed to the normal 30 percent after the Tax Cuts and Jobs Act) plus floor plan financing interest.
  • Tax Cuts and Jobs Act Corrections:
    • Qualified Improvement Property: Businesses may immediately write off costs associated with improving facilities.
    • Repatriation: Companies that overpaid 2017 taxes due to the repatriation toll charge may recover a refund on overpaid taxes.
    • Downward Attribution of Stock Ownership of CFCs: Clarifies that certain controlled foreign corporations will not be subject to certain new tax and reporting requirements.

The full text of the bill may be viewed here.

IsRss:
  • cares act
  • tax law
  • client alerts

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LATIN AMERICA

PH COVID-19 Client Alert Series: Tax Provisions of Senate GOP Draft of Third COVID-19 Relief Bill

Mar 20, 2020, 06:13 AM

By Joe Opich & Lauren Smith

Publication Type(s):
Client Alerts
Exlcude on home page:
No

Senate Republicans released a third COVID-19 relief package, the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), on Thursday afternoon, with negotiations with Senate Democrats to begin on Friday. Business tax highlights of the 250-page bill released on Thursday include:

  • Estimated Taxes: C Corporations may postpone estimated tax payments due after enactment until October 15, 2020. There is no cap on the amount of tax payments postponed.
  • Payroll Tax: Employers may defer payment of the employer share of Social Security tax. Deferred payment must later be paid over the 2021 and 2022 tax years, with half of the amount deferred due in each year.
  • Net Operating Losses: NOLs from 2018, 2019, and 2020 may be carried back five years. The income limitation on utilizing NOLs is currently removed, allowing companies to fully offset income. This modification applies both to corporate and pass-through entities.
  • Corporate AMT Credits: Corporations may accelerate their recovery of AMT credits to receive a refund.
  • Business Interest Expense Limitation: Businesses may deduct business interest expense up to interest income plus 50 percent of adjusted taxable income (as opposed to the normal 30 percent after the Tax Cuts and Jobs Act) plus floor plan financing interest.
  • Tax Cuts and Jobs Act Corrections:
    • Qualified Improvement Property: Businesses may immediately write off costs associated with improving facilities.
    • Repatriation: Companies that overpaid 2017 taxes due to the repatriation toll charge may recover a refund on overpaid taxes.
    • Downward Attribution of Stock Ownership of CFCs: Clarifies that certain controlled foreign corporations will not be subject to certain new tax and reporting requirements.

The full text of the bill may be viewed here.

IsRss:
  • cares act
  • tax law
  • client alerts

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KEY INSIGHTS

PH COVID-19 Client Alert Series: Tax Provisions of Senate GOP Draft of Third COVID-19 Relief Bill

Mar 20, 2020, 06:13 AM

By Joe Opich & Lauren Smith

Publication Type(s):
Client Alerts
Exlcude on home page:
No

Senate Republicans released a third COVID-19 relief package, the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), on Thursday afternoon, with negotiations with Senate Democrats to begin on Friday. Business tax highlights of the 250-page bill released on Thursday include:

  • Estimated Taxes: C Corporations may postpone estimated tax payments due after enactment until October 15, 2020. There is no cap on the amount of tax payments postponed.
  • Payroll Tax: Employers may defer payment of the employer share of Social Security tax. Deferred payment must later be paid over the 2021 and 2022 tax years, with half of the amount deferred due in each year.
  • Net Operating Losses: NOLs from 2018, 2019, and 2020 may be carried back five years. The income limitation on utilizing NOLs is currently removed, allowing companies to fully offset income. This modification applies both to corporate and pass-through entities.
  • Corporate AMT Credits: Corporations may accelerate their recovery of AMT credits to receive a refund.
  • Business Interest Expense Limitation: Businesses may deduct business interest expense up to interest income plus 50 percent of adjusted taxable income (as opposed to the normal 30 percent after the Tax Cuts and Jobs Act) plus floor plan financing interest.
  • Tax Cuts and Jobs Act Corrections:
    • Qualified Improvement Property: Businesses may immediately write off costs associated with improving facilities.
    • Repatriation: Companies that overpaid 2017 taxes due to the repatriation toll charge may recover a refund on overpaid taxes.
    • Downward Attribution of Stock Ownership of CFCs: Clarifies that certain controlled foreign corporations will not be subject to certain new tax and reporting requirements.

The full text of the bill may be viewed here.

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  • cares act
  • tax law
  • client alerts

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KEY CONTACTS