{"id":404513,"date":"2020-12-22T09:03:33","date_gmt":"2020-12-22T14:03:33","guid":{"rendered":"http:\/\/www.marketnewsdesk.com\/?p=404513"},"modified":"2020-12-22T09:03:33","modified_gmt":"2020-12-22T14:03:33","slug":"media-alert-year-end-stimulus-legislation","status":"publish","type":"post","link":"https:\/\/www.marketnewsdesk.com\/index.php\/media-alert-year-end-stimulus-legislation\/","title":{"rendered":"MEDIA ALERT \u2014 Year-end stimulus legislation"},"content":{"rendered":"<p>        <!--.bwalignc { text-align: center; list-style-position: inside }\n.bwlistsquare { list-style-type: square }body {font:normal small Arial,Helvetica,sans-serif;color:#000;background-color:#fff;padding:24px;margin:0;} a img {border:0;} h3 {font-size:medium;color:#000;margin:0 0 1em 0; text-align:center;}-->  <\/p>\n<p class=\"bwalignc\"><b>MEDIA ALERT \u2014 Year-end stimulus legislation<\/b><\/p>\n<p class=\"bwalignc\"><b>Wolters Kluwer Tax &amp; Accounting looks at tax provisions included in the year-end stimulus legislation and fiscal year 2021 appropriations legislation<\/b><\/p>\n<p>&#8211;(<a href=\"http:\/\/www.businesswire.com\">BUSINESS WIRE<\/a>)&#8211;<br \/>\nWolters Kluwer Tax &amp; Accounting:\n<\/p>\n<p><b>What<\/b>: After months of negotiations that seemed to continually break down, on December 20, 2020 leaders in the US Congress announced that agreement had finally been reached on another group of provisions to stimulate the economy as the COVID-19 pandemic continues to spread despite the initial, limited availability of vaccines. The legislation was being combined with funding to keep the federal government running for fiscal year 2021 in the very last days of the 116<sup>th<\/sup> Congress. The tax provisions include mostly extensions of familiar provisions, with a few surprises added by the legislators.\n<\/p>\n<p><b>Why<\/b>: As COVID-19 cases started to increase in the cooler months, and with many of the stimulus provisions enacted in March either already expired or scheduled to expire at year-end, US Congress felt the need to provide additional stimulus to keep the economy from faltering. Many of the stimulus provisions represent direct aid outside of the tax laws, including extended unemployment benefits, additional funding for the PPP (Paycheck Protection Program) for small businesses, aid for schools, aid for airlines, and funding for vaccine distribution and virus testing. Tax provisions in the legislation include the following:\n<\/p>\n<ul class=\"bwlistsquare\">\n<li>\nAdditional 2020 economic stimulus payments for taxpayers of $600, plus $600 for each qualifying child. Eligibility for the payments starts to phase out at incomes of $75,000 for single filers and $150,000 for joint filers\n<\/li>\n<li>\nAllowing the deduction of business expenses paid for with forgiven Paycheck Protection Program loans\n<\/li>\n<li>\nExtension of the special charitable contribution provisions enacted for 2020 through 2021\n<\/li>\n<li>\nExtension, in some cases permanently, of many of the regularly expiring tax breaks that had been scheduled to expire at the end of 2020\n<\/li>\n<li>\nEnhanced Child Tax Credit and Earned Income Tax Credit for low income families\n<\/li>\n<li>\nRestoration of the 100 percent business meals deduction for two years to assist the restaurant industry\n<\/li>\n<li>\nEnactment of disaster relief provisions for 2020 federal disasters\n<\/li>\n<li>\nAllowing COVID-19-related expenses to qualify for the above-the-line educator expense deduction\n<\/li>\n<li>\nClarification that certain financial aid received by college students and forgiveness of Economic Injury Disaster Loans to small businesses are excluded from income\n<\/li>\n<li>\nExtension of the credit for paid sick and family leave enacted as part of the Families First Coronavirus Response Act through March 31, 2021\n<\/li>\n<li>\nExtension of the employee retention credit through June 30, 2021\n<\/li>\n<li>\nExtension of the time allotted for repayment of employee Social Security taxes deferred under a Presidential Memorandum through the end of 2021\n<\/li>\n<\/ul>\n<p>\nWolters Kluwer Tax &amp; Accounting has issued a tax briefing on the <a rel=\"nofollow\" href=\"https:\/\/cts.businesswire.com\/ct\/CT?id=smartlink&amp;url=https%3A%2F%2Fengagetax.wolterskluwer.com%2FConsolidated-Appropriations-2021.pdf&amp;esheet=52352527&amp;newsitemid=20201222005186&amp;lan=en-US&amp;anchor=%26%238220%3BYear-End+Agreement+Reached+on+Pandemic+Relief%2C+Stimulus%2C+and+Extenders%2C%26%238221%3B&amp;index=1&amp;md5=34944098a80464bcac3b161467fa9f84\">\u201cYear-End Agreement Reached on Pandemic Relief, Stimulus, and Extenders,\u201d<\/a> which is available as a complimentary download through the <a rel=\"nofollow\" href=\"https:\/\/cts.businesswire.com\/ct\/CT?id=smartlink&amp;url=https%3A%2F%2Ftaxna.wolterskluwer.com%2Fresearch%2Fanswerconnect&amp;esheet=52352527&amp;newsitemid=20201222005186&amp;lan=en-US&amp;anchor=CCH%26%23174%3B+AnswerConnect&amp;index=2&amp;md5=4203c6bd5671bc4551d89ba1b96cbfb0\">CCH\u00ae AnswerConnect<\/a> online research platform. Note that this briefing may be updated when the legislation is signed into law, so please reach out for the updated link at that time.\n<\/p>\n<p><b>Who<\/b>: Tax expert Mark Luscombe, JD, LL.M, CPA, Principal Federal Tax Analyst at Wolters Kluwer Tax &amp; Accounting, can help explain the various tax provisions included in the year-end legislation.\n<\/p>\n<p><i>PLEASE NOTE: The content of this alert has been prepared by Wolters Kluwer Tax &amp; Accounting for general informational purposes only. The information is provided with the understanding that Wolters Kluwer Tax &amp; Accounting is not engaged in rendering legal, accounting, or other professional services.<\/i><\/p>\n<p><b>Contact:<\/b> To arrange an interview with Mark Luscombe or other federal and state tax experts from Wolters Kluwer Tax &amp; Accounting on this or any other tax-related topics, please contact Bart Lipinski.\n<\/p>\n<p><img decoding=\"async\" alt=\"\" src=\"https:\/\/cts.businesswire.com\/ct\/CT?id=bwnews&amp;sty=20201222005186r1&amp;sid=flmnd&amp;distro=nx&amp;lang=en\" style=\"width:0;height:0\" \/><span class=\"bwct31415\" \/><\/p>\n<p id=\"mmgallerylink\"><span id=\"mmgallerylink-phrase\">View source version on businesswire.com: <\/span><span id=\"mmgallerylink-link\"><a href=\"https:\/\/www.businesswire.com\/news\/home\/20201222005186\/en\/\" rel=\"nofollow\">https:\/\/www.businesswire.com\/news\/home\/20201222005186\/en\/<\/a><\/span><\/p>\n<p>\nBART LIPINSKI<br \/>\n<br \/>847-267-2225<br \/>\n<br \/><a rel=\"nofollow\" href=\"mailto:Bart.Lipinski@wolterskluwer.com\">Bart.Lipinski@wolterskluwer.com<\/a><\/p>\n<p><b>KEYWORDS:<\/b> Georgia United States North America<\/p>\n<p><b>INDUSTRY KEYWORDS:<\/b> Accounting Professional Services Legal Technology Software<\/p>\n<p><b>MEDIA:<\/b><\/p>\n<table cellpadding=\"3\" cellspacing=\"3\">\n<tr>\n<td><font face=\"Arial\" size=\"2\"><b>Logo<\/b><\/font><\/td>\n<\/tr>\n<tr>\n<td><img decoding=\"async\" src=\"https:\/\/mms.businesswire.com\/media\/20201222005186\/en\/716975\/3\/WK_H_01_Pos_RGB_2400_Color.jpg\" alt=\"Logo\" \/><\/td>\n<\/tr>\n<tr>\n<td><font face=\"Arial\" size=\"2\"><\/font><\/td>\n<\/tr>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>MEDIA ALERT \u2014 Year-end stimulus legislation Wolters Kluwer Tax &amp; Accounting looks at tax provisions included in the year-end stimulus legislation and fiscal year 2021 appropriations legislation &#8211;(BUSINESS WIRE)&#8211; Wolters Kluwer Tax &amp; Accounting: What: After months of negotiations that seemed to continually break down, on December 20, 2020 leaders in the US Congress announced that agreement had finally been reached on another group of provisions to stimulate the economy as the COVID-19 pandemic continues to spread despite the initial, limited availability of vaccines. The legislation was being combined with funding to keep the federal government running for fiscal year 2021 in the very last days of the 116th Congress. The tax provisions include mostly extensions of familiar provisions, with &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/www.marketnewsdesk.com\/index.php\/media-alert-year-end-stimulus-legislation\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;MEDIA ALERT \u2014 Year-end stimulus legislation&#8221;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-404513","post","type-post","status-publish","format-standard","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>MEDIA ALERT \u2014 Year-end stimulus legislation - Market Newsdesk<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.marketnewsdesk.com\/index.php\/media-alert-year-end-stimulus-legislation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"MEDIA ALERT \u2014 Year-end stimulus legislation - Market Newsdesk\" \/>\n<meta property=\"og:description\" content=\"MEDIA ALERT \u2014 Year-end stimulus legislation Wolters Kluwer Tax &amp; Accounting looks at tax provisions included in the year-end stimulus legislation and fiscal year 2021 appropriations legislation &#8211;(BUSINESS WIRE)&#8211; Wolters Kluwer Tax &amp; Accounting: What: After months of negotiations that seemed to continually break down, on December 20, 2020 leaders in the US Congress announced that agreement had finally been reached on another group of provisions to stimulate the economy as the COVID-19 pandemic continues to spread despite the initial, limited availability of vaccines. 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