Between a worldwide pandemic and numerous COVID-19 relief laws to keep up with, 2020 was a whirlwind of a year. And, it looks like the start of 2021 is following in 2020’s footsteps.

After a lot of back and forth, the president signed the Consolidated Appropriations Act 2021 (also called the CAA or the “Act”) into law on December 27, 2020. The新的Covid-19立法enhances and expands certain aspects of theCARES Act(Coronavirus Aid, Relief, and Economic Security Act).

Read on to learn all about what the new coronavirus relief bill entails and how it may impact you, your employees, and your business.

合并拨款法案

此时，可能有一大吨问题通过你的头部运行。How is this new coronavirus relief bill going to affect my company还我要做什么变化还如果你疯狂地问自己这些类型的问题，不要担心 - 你并不孤单。

Take a deep breath. If you’re looking for an easy-to-digest and understandable summary of the new act, you’ve come to the right place.

Let’s take a look at what changes and updates are coming along with the Consolidated Appropriations Act, shall we?

Paycheck Protection Program

新账单的最大变化之一包括薪水保护程序（PPP）的更新。CAA为第一和二次贷款借款人重新为PPP提供资金。

如果您是企业主，您可能会熟悉PPP。但是，如果您需要一种进修，这是一个简短的破败。PPP于2020年3月在Cares法案下建立.PPP为小企业提供了不可原谅的贷款，以帮助涵盖工资费用和非工资费用（例如，公用事业）。该计划激励企业留住薪资员工。

这PPP closed on August 8, 2020. But, the Consolidated Appropriations Act reopened the PPP through March 31, 2021. This means that business owners have until March 31 to apply for their first or second PPP loan.

So, what kind of changes did the CAA bring to the PPP? The bill:

• Expands PPP loan eligibility to small nonprofits, including 501(c)(6), destination marketing organizations (DMOs), and housing cooperatives that are first-time borrowers with 300 or fewer employees (as long as their lobbying activities do not exceed 15% of their lobbying activities and the cost of their lobbying activities does not exceed $1,000,000)
• 通过允许借款人选择他们的覆盖期（在8到24周之间）提供更大的灵活性
• 允许企业取出PPP贷款并索取员工保留信贷
• Provides a simplified application process for loans less than $150,000
• 允许二次PPP贷款借款人（首次借款人也可以申请）
• Lets business owners use loans for additional expenses, including covered operations expenditures (e.g., business software), covered property damage (e.g., vandalism), supplier costs (e.g., items for operation), and worker protection expenditures (e.g.,个人保护设备)

Second-time PPP loan borrowers

As mentioned, the CAA allows certain businesses to apply for a second PPP loan (aka a “Second Draw” PPP loan). To be eligible for a second PPP loan, you must:

• Employ 300 or fewer employees
• 已经用完了你的第一个PPP贷款基金
• Demonstrate that your gross receipts in any 2020 quarter are at least 25% less than the same 2019 quarter
• 没有参与政治或游说活动，将自己描述为智库，或与中国的业务有关
• Not receive a Shuttered Venue Operator Grant

Second-time applicants can receive PPP loans up to $2 million. On the other hand, a first-time applicant can receive up to $10 million in PPP funds.

For more information about the PPP, if you’re qualified for a loan, and how to apply, read our article, “薪水保护计划:如何申请Forgivable Loan During COVID-19。“

Economic Injury Disaster Loan program

这new bill also provides additional funding for the Economic Injury Disaster Loan Program (EIDL). The EIDL is one of thecoronavirus loans通过小型工商管理（SBA）。EIDL计划是为了帮助受宣布灾害影响的小企业（例如，冠状病毒）。

EIDL计划于2020年7月耗尽资金。但是，综合拨款法案将通过为新的EIDL补助金提供20亿美元来补充资金。这些补助金将可用于低收入社区的小企业和非营利组织，其经济损失30％，员工少于300名。

这additional funding also permits small businesses in low-income communities that received an EIDL advance to receive additional funds (up to $10,000).

这new bill also extends the covered period for emergency EIDL grants through December 31, 2021. You have until December 31, 2021 to apply.

请记住，在12月31日申请截止日期之前，EIDL计划可能会耗尽资金。如果您的业务有资格，请务必尽快申请贷款。

有关EIDL程序和更新的更多信息，请查看SBA的网站.

Employee Retention Tax Credit

这recently passed bill also extends and expands the CARES Act’sEmployee Retention Tax Credit(ERTC or ERC). The ERC is a fully refundable tax credit that eligible employers who are able to keep employees on payroll can claim.

新账单对ERC进行了一些变化。账单：

• 延长信用2021年6月30日
• Increases the refundable payroll tax credit from a maximum of $5,000 to a maximum of $7,000 by changing the calculation from 50% of wages paid up to $10,000 to 70% of wages paid up to $10,000 per quarter
• 扩大资格通过减少所需的年over-year gross receipts decline from 50% to 20%
• Provides a safe harbor allowing employers to use previous quarter gross receipts to determine eligibility
• 从今年的10,000美元增加每雇人员可信任工资的限额$10,000 each quarter
• Removes the 30-day wage limitation
• 允许有500人或更少员工的企业在本季度基于同一季度在上一年支付的工资期间随时推进信贷
• Allows new employers (including employers that did not exist for all or part of 2019) to be eligible for the credit

除上述外，该法也澄清：

• 税收豁免组织总收入的确定
• 即使员工收到其他工资，也可以将组织卫生计划费用视为合格的工资
• That employers who receive a PPP loan能够qualify for the ERTC

要记住的一个重大变化是企业现在可以采取员工保留税收抵免和参加ppp。之前，企业只允许一个或另一个。

Paid sick and family leave tax credits

这家庭第一个冠状病毒反应法(FFCRA) provided many relief measures, including coronavirus-related paid sick time and paid family and medical leave. The FFCRA required that employers with fewer than 500 employees provide eligible employees with paid sick and paid family and medical leave.

这FFCRA mandatory paid leave programs expired December 31, 2020. But, employers can opt to extend the paid leave program for employees through March 31, 2021.

如果您自愿扩展有偿休假计划，您可以继续申请payroll tax creditunder the same rules. Keep in mind that employers are not required to provide FFCRA leave between January 1, 2021 – March 31, 2021. But if you opt to offer paid leave, you are eligible for the tax credits for wages paid.

自愿选择继续提供冠状病毒的休假福利的雇主可以收集到帽子的相应税收抵免（例如，80小时的FFCRA病假）。如果员工已经在2020年的合格原因持续了80小时，并且雇主在2020年申请税收抵免的情况下，雇主不能向支付给同一员工的工资额外的税收抵免paid sick leave benefits在2021年。

简而言之，新法案将雇主税收抵免延长有效的病假，并向员工扩大家庭和医疗假（自愿），直到2021年3月31日。再次，雇主再也不再有法律要求在FFCRA下提供有偿休假。

Employer Social Security payroll tax credits

To offset paid sick and family leave related to COVID-19 under the FFCRA, the bill also includes an extension of the employer Social Security payroll tax credits. This is also extended through March 31, 2021.

Employee Social Security tax deferral

2020年8月，executive orderswere issued allowing employers to defer payment of the employee portion of Social Security taxes.

Originally, employers were required to withhold and pay the deferred employees’ SS taxes between January 1, 2021 – April 30, 2021. Thanks to the CAA, the repayment period has been extended to2021年12月31日.

新行为不会改变推迟雇员税的期限。这employee Social Security tax deferral期间是2020年9月1日 - 2020年12月31日。

With the extension of the repayment period, you must pay back the deferred employee Social Security taxes by December 31, 2021 instead of April 30, 2021.

Stimulus checks

该法案中的另一个救济措施是第二轮刺激检查。作为简短的复习，刺激检查，也称为恢复折扣或经济影响付款，钱送到合格个人，帮助刺激经济，并在尝试时期提供经济援助（例如，冠状病毒）。

第一轮刺激检查是每位合格个人的1,200美元。个人收到的金额取决于他们的调整后的总收​​入（AGI）。

这一次，刺激检查是每人600美元，或每人1,200美元。17岁以下的儿童也将获得600美元。而且，家庭规模没有上限。然而，有17岁或以上的儿童是不合格的，包括成年家属（例如，大学生）。

美国国税局将使用2019年纳税申报表以确定个人的刺激支付。相同的AGI阈值适用于第二轮刺激检查。如果他们调整后的总收​​入小于：，个人将收到全额600美元：

• 75,000美元（个人）
• $112,500 (head of household)
• 150,000美元（已婚）

Like the last round of stimulus checks, individuals can receive a reduced amount, depending on adjusted gross income. The stimulus amount decreases for people earning above the set thresholds. Single individuals with no qualifying dependents who earn over $87,000 and married couples with no qualifying dependents with earnings over $174,000 will not be eligible for the second round of payments.

In addition to the stimulus amount decreasing and some threshold adjustments, families with members of mixed immigration status with a valid Social Security number for one spouse are also eligible for a stimulus payment.

Unemployment insurance compensation benefits

这CAA also brings some new changes to unemployment insurance compensation benefits. Unemployment benefits help workers who are unemployed through no fault of their own.

Under the new coronavirus legislation, the Pandemic Unemployment Assistance (PUA) program was increased by 11 weeks. Because of the extension, the PUA program will now continue through March 14, 2021. Like the PUA under previous COVID-19 legislation, the program extends to the self-employed, gig workers, and others in non-traditional employment.

这Act also reinstated the Pandemic Unemployment Compensation program (expired in July) to provide supplemental payments of $300 per week to any individual eligible for state unemployment benefits.

这CAA also extends the Pandemic Emergency Unemployment Compensation (PEUC) program through March 14, 2021. This extension will provide additional weeks of federally funded unemployment benefits to individuals who exhaust their regular state benefits.

合并拨款法：撇渣器的快速事实

New year, new coronavirus legislation. And, it’s no secret that it can bea lot跟上并掌握。为您为您简化新行为，这是一个方便的Poyy Bistdown从上面的关键点：

• Paycheck Protection Program
  • 重新开放到2021年3月31日
  • Both first- and second-time loan borrowers can apply
  • 扩大了对小型非营利组织，目的地营销组织（DMOS）的PPP贷款资格，以及300名或更少员工的住房合作社
  • Borrowers to select their covered period (between 8 and 24 weeks)
  • Businesses to take out a PPP loan and claim the Employee Retention Credit
  • Simplified application process for loans less than $150,000
  • Businesses can use loans for additional expenses, including covered operations expenditures, covered property damage, supplier costs, and worker protection expenditures
• Economic Injury Disaster Loan program
  • CAA为新的EIDL补助金提供20亿美元
  • 适用于低收入社区的企业的赠款，经济损失30％，员工少于300人
  • 低收入社区的小企业，收到EIDL进展的额外资金可获得高达10,000美元的资金
  • 覆盖期限于2021年12月31日延长紧急EIDL补助金
• Employee Retention Tax Credit
  • 延期至2021年6月30日
  • 可退款的工资单税收抵免通过更改50％的工资计算最高可达5,000美元至最高可达14,000美元，每季度高达10,000美元的工资支付高达10,000美元
  • 扩大资格
  • Limit on per-employee creditable wages increased from $10,000 for the year to $10,000 each quarter
  • 有500名或更少员工的企业可以在本季度基于同一季度在上一年支付的工资期间随时推进信贷
  • 新雇主（包括2019年全部或部分不存在的雇主）可以符合信贷资格
  • Business owners can claim the ERTC and take out a PPP loan
• Paid sick and family leave tax credits
  • Paid sick and family leave under the FFCRA is no longer mandatory as of January 1, 2021
  • Employers can opt to extend the paid leave program for employees through March 31, 2021
  • 自愿选择继续提供冠状病毒的休假休假雇主可以收取相应的税收抵免，直到帽子（例如，80小时的FFCRA病假）
• Employee Social Security tax deferral
  • 这repayment period has been extended to December 31, 2021
  • Employers must pay back deferred employee Social Security taxes by December 31, 2020 instead of April 30, 2021
• Stimulus checks
  • $600 per individual, or $1,200 per married couple
  • $600 for each child under the age of 17
  • No cap on household size
  • Adult dependents are not eligible
  • Families with members of mixed immigration status with a valid
  • Social Security number for one spouse are eligible for a stimulus payment
• Unemployment insurance compensation benefits
  • PUA program increased by 11 weeks and will now continue through March 14, 2021
  • 大流行失业赔偿计划已恢复，为任何有资格获得国家失业救济金的个人提供每周300美元的补充支付
  • 这Pandemic Emergency Unemployment Compensation (PEUC) program has been extended through March 14, 2021

This is not intended as legal advice; for more information, please点击这里。