09.18.2020
News
Thomas Cryan commented on the benefit provided by the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) payroll tax deferrals.
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Delivering Immediate Relief to America's Families, Schools, and Small Businesses Act | HEALS Act | HEROES Act | CARES Act | CARES Act Precursor Materials | FFCRA | Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 | Take Responsibility for Workers and Families Act
Delivering Immediate Relief to America's Families, Schools, and Small Businesses Act
- Draft relief package proposed by Senate Majority Leader Mitch McConnell (R-KY) for potential floor consideration
Health, Economic Assistance, Liability Protection and Schools (HEALS) Act
The HEALS Act comprises eight separately proposed bills.
- American Workers, Families, and Employers Assistance Act (S. 4318)
- Sponsor: Sen. Charles Grassley (R-IA)
- Legislative text
- Section-by-section summary
- Supporting America's Restaurant Workers Act (S. 4319)
- Sponsor: Sen. Tim Scott (R-SC)
- Legislative text
- Restoring Critical Supply Chains and Intellectual Property Act (S. 4324)
- Sponsor: Sen. Lindsay Graham (R-SC)
- Legislative text
- Section-by-section summary
- Continuing Small Business Recovery and Paycheck Protection Program Act (S. 4321)
- Sponsor: Sen. Marco Rubio (R-FL)
- Legislative text
- Section-by-section summary
- One-page summary
- Safely Back to School and Back to Work Act (S. 4322)
- Sponsor: Sen. Lamar Alexander (R-TN)
- Legislative text
- Section-by-section summary
- One-pager: student loan provisions
- One-pager: school choice provisions
- One-pager: child care provisions
- Safeguarding America’s Frontline Employees To Offer Work Opportunities Required to Kickstart the Economy Act (SAFE TO WORK) Act (S. 4317)
- Sponsor: Sen. John Cornyn (R-TX)
- Legislative text
- Section-by-section summary
- Coronavirus Response Additional Supplemental Appropriations Act, 2020 (S. 4320)
- Sponsor: Sen. Richard Shelby (R-AL)
- Legislative text
- Summary
- Time to Rescue United States Trusts (TRUST) Act of 2020 (S. 4323)
- Sponsor: Sen. Mitt Romney (R-UT)
- Legislative text
- One-page summary
- Section-by-section summary
Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act (H.R. 6800)
- Legislative text of H.R. 6800 (as introduced on May 12, 2020)
- Summary of H.R. 6800 as introduced
- House Ways and Means Committee press release
- Joint Committee on Taxation (JCT) estimate of the revenue provisions of the HEROES Act
- Congressional Research Service Report: HEROES Act: Division B—Revenue Provisions
- Congressional Research Service Report: COVID-19: Summary of the Direct Payments Proposed in the HEROES Act
- Congressional Research Service Report: How Would the HEROES Act Modify the Direct Payments Enacted in the CARES Act?
- Congressional Research Service Report: Selected Federal Reserve Provisions
- Congressional Budget Office (CBO) cost estimate of the HEROES Act as passed by the House
Coronavirus Aid, Relief, and Economic Security (CARES) Act (H.R. 748, P.L. 116-136)
- Legislative text of H.R. 748 (as approved by the House and Senate)
- Senate Finance Committee summary of the bill's tax and unemployment provisions
- Senate Finance Committee summary of the bill's health provisions
- Senate Health, Education, Labor and Pensions (HELP) Committee summary of the provisions within its jurisdiction
- Senate Banking Committee Section-by-Section Summary
- Senate Banking Committee Summary of Lending Provisions
- Senate Small Business Committee Section-by-Section Summary of CARES Act Title 1 - Keeping American Workers Paid and Employed Act
- Senate Appropriations Committee summary of the bill's emergency spending provisions
- House Republican Ways and Means Committee summary of key tax and health provisions
- JCT revenue estimate for CARES Act
- JCT description of the tax provisions of the CARES Act
- Congressional Research Service Report: The CARES Act - Tax Relief for Individuals and Businesses
- President's signing statement on H.R. 748 on March 27, 2020
- Senate Finance Committee FAQs on employee retention credit
- Congressional Research Service Report: The Employee Retention Tax Credit
- Senate Finance Committee CARES Act Retirement Provisions FAQs
- Congressional Research Service Report: Retirement and Pension Provisions in the CARES Act
- Congressional Research Service Report: Interaction of International Tax Provisions with Business Provisions in the CARES Act
- Congressional Research Service Report: Tax Treatment of Net Operating Losses (NOLs) in the CARES Act
- Congressional Research Service Report: Limits on Business Interest Deductions Under the CARES Act
- CARES Act section-by-section summary
- CBO preliminary estimate of the effects of H.R. 748
- CBO Report: Budgetary Effects of Laws Enacted in Response to the 2020 Coronavirus Pandemic, March and April 2020
- Congressional Research Service Report: Charitable Contribution Deductions
Precursor Materials for the Coronavirus Aid, Relief, and Economic Security (CARES) Act (introduced as S. 3548)
- Legislative text of S. 3548, the "Coronavirus Aid, Relief, and Economic Security Act" (CARES Act) as introduced on March 19, 2020
- Senate Finance Committee summary of the individual and business tax provisions of the CARES Act
- Senate Finance Committee summary of the health-related tax provisions in the CARES Act
- Senate Health, Education, Labor, and Pensions (HELP) Committee summary of health provisions in the CARES Act within its jurisdiction
- Senate Commerce Committee summary of the bill's provisions affecting airlines and other distressed industries
- Treasury Department's initial "Stage Three Proposal" to Senate Republicans on March 17, 2020
Families First Coronavirus Response Act (H.R. 6201, Public Law 116-127) (FFCRA)
- Bill text as signed into law
- JCT technical explanation of Division G, "Tax Credits For Paid Sick And Paid Family And Medical Leave," of the FFCRA
- JCT estimated revenue effects of the revenue provisions contained in Division G of the FFCRA
- CBO preliminary estimate of the effects of the FFCRA
- House Education and Labor Committee Republican summary
- DOL Webinar Slides on the FFCRA
Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 (H.R. 6074, Public Law No: 116-123)
- Text as enacted into law
- House Appropriations Committee summary
- Congressional Budget Office Cost estimate of H.R. 6074
- Congressional Research Service Report: Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 (P.L. 116-123): First Coronavirus Supplemental