07.06.2020
News
Marc Gerson, former tax counsel to the U.S.
Jump to a topic:
HEROES Act | CARES Act | CARES Act Precursor Materials | FFCRA | Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 | Take Responsibility for Workers and Families Act
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