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The Consolidated Appropriations Act, 2021: Implications for Business: Covid-19 Update  


Author:  Nancy M. Barnes.; Dominic DeMatties.; Jennifer L. Maffett-Nickelman.; Thomas Mason.; Austin Alexander & Alexis J. Kim.


Source: Volume 38, Number 03, Spring 2021 , pp.43-56(14)




Journal of Taxation of Investments

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Abstract: 

This Article summarizes key aspects of portions of the Consolidated Appropriations Act, 2021, which was signed into law on December 27, 2021 and provided an additional set of relief to businesses and individuals in response to the Coronavirus pandemic. The article focuses on relief provisions that are most relevant to businesses. It has not been updated to include any additional relief, extensions, or expansions that were enacted after December 27, 2021.

Keywords: coronavirus, Paycheck Protection Program, business relief, bankruptcy, FSA forfeiture relief, unemployment benefits, paid sick leave

Affiliations:  1: Thompson Hine LLP; 2: Thompson Hine LLP; 3: Thompson Hine LLP; 4: Thompson Hine LLP; 5: Thompson Hine LLP.

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