本文适用于2020年在综合拨款法案下提供有关PPP 2.0的薪水保护计划贷款的雇主，请浏览本文的最后一节。
If the complexPPP loan forgiveness过程一直在重视你的头部，这是一些好消息：你不必立即申请。事实上，很多小企业不是。
The Small Business Administration and Treasury继续发布指南。而且，大会有足够的时间来释放更多的Covid-19立法。因此，在填写其应用之前，许多企业所有者都在等待灰尘并不奇怪。您的PPP贷款宽恕策略应该是什么？
PPP loan forgiveness strategy: The waiting game
You might be eager to see how much—if any—of your loan you have to pay back. But before rushing through the application and turning it into your lender, weigh your options.
以下是您可能考虑等待完成PPP贷款宽恕申请的一些原因。
1.您可以利用扩展的涵盖期限
原来，这是Paycheck Protection Program覆盖的时期是八周。这意味着借款人有八周的时间来借贷贷款。
But, thePPP Flexibility Act(which was signed into law on June 5, 2020) tripled the covered period’s time from eight weeks to 24 weeks. This means you have 24 weeks from your first PPP loan disbursement to use the loan for qualifying payroll costs and mortgage interest, rent, and utility payments.
So, why rush it?
If you received your loan prior to June 5, you can elect to use the original eight-week covered period. Or, you can take advantage of the extended covered period to make sure you’re using your PPP loan proceeds toward eligible expenses.
2. You have time to thoroughly prepare
There currently isn’t a hard PPP forgiveness application deadline. But, you might be worried that waiting to apply for PPP forgiveness means you may have to start repaying the loan.
However, the loan repayment deferral period says that you have until one of the following (whichever is earlier) to start paying back the loan:
- SBA的日期仍然可以向借款人提供贷款宽恕
- 10 months after the end of the covered period (if the borrower doesn’t apply for forgiveness)
除非SBA和财政部发布了一项申请截止日期，否则您必须开始偿还贷款前10个月。同样，这可能意味着您在贷款覆盖期结束后有10个月才能申请......这使您充足的时间准备。
使用这次收集所有文档并完善您的计算。随时随地可以帮助防止应用程序的错误，并确保您已准备好所有的补充文件。
你的贷款人可能没有准备好
有些贷款人正在接受PPP申请表。有些，喜欢Chase和PNC， 不是。您的贷款人可能正在努力将SBA的最新准则纳入申请流程。
如果您的贷款人还没有准备好接受您的申请，您可能希望撤销填写一件事。这样，您（如您的贷方）可以遵循最目前的SBA和财政部指南，以便您的应用成为宽恕的最佳射击。
Not to mention, many banks aren’t accepting paper forms. Instead, they’re only accepting digital applications through an online portal.
请咨询您的贷方，了解他们是否已准备好接受PPP贷款宽恕应用程序。如果它们不是，您可能能够注册警报，以便在开始接受文档时通知您。
4. Your payroll provider might not be ready
你用吗？工资单软件还如果是这样，在您的帐户中，您的宽恕应用程序需要大量信息（例如，工资费用）就在那里。
为了使事情更轻松，更容易获得，许多工资提供商正在研究薪水保护程序数据包。这些数据包填充有薪资报告，使借款人能够准确地填写其PPP宽恕应用程序所需的数据。
Many payroll providers are waiting to put out these packets to ensure they have the most recent guidance from the SBA and Treasury.
Consult your payroll provider to determine what is available and when it will be available.
大会仍在讨论立法
国会有许多PPP相关的账单，提出了宽松小企业主的负担。
结果，Nishank Khanna，CFOClarify Capital，建议借款人不要急于申请，说：
It might be better for businesses to wait to apply for forgiveness because the federal government is working to make the process easier. The lengthy application process could be reduced to requiring just a signature to receive funding, saving small business owners a great deal of time and energy. With new legislation expected so soon, there are very few situations that could make a strong case for urgency.”
Here are some of the ideas that Congress has tossed around:
- 自动宽恕PPP贷款的贷款低于150,000美元
- Expanded forgivable expenses
- 支付PPP贷款支付的费用的税收扣除
的目的是Paycheck Protection Small Business Forgiveness Act提案是将某些借款人从严谨的宽恕申请流程中拯救出来。根据该提案，拿出贷款少于150,000美元的借款人将通过提交单页表格来获得自动宽恕。
Jim Pendergast, Senior VP ofaltLINE，引用了潜在的自动宽恕，作为推荐企业的最新原因，在应用程序上撤销：
到目前为止，在申请PPP贷款宽恕的最佳原因是可能会自动宽恕的可能性低于特定限制的可能性。这对借款人方便，但是否跳过文书工作是一个好主意或不适合贷方，我们必须等待和看到。“
另一项提案，英雄行为, aims to expand forgivable expenses, which would give borrowers more freedom when it comes to using their PPP loans. This proposal wants to expand forgivable expenses to include personal protective equipment and other health- and safety-related equipment and supplies.
How will a forgiven PPP loan impact your taxes? Although it’s a tax-free loan, you’re using it to cover expenses that you might normally deduct come tax time. If this is the case, you might be hit with a larger-than-normal tax bill. In response, Congress released theSmall Business Expense Protection Act of 2020。This proposal intends to let small business owners take tax deductions for expenses paid with PPP loans.
请记住这些提案没有通过。
但由于国会继续在与PPP有关的进一步Covid-19立法上来回来回，等待可能是一个聪明的决定。
Alert! PPP 2.0 has arrived
After months of back and forth, the合并拨款法案于2020年12月27日签署了法律。该立法为薪水保护计划提供了新的资金，以及对PPP进行了以下更改：
- 扩大非营利资格（包括非常小企业和基于社区贷方的集合）
- Second-time loans for eligible businesses with fewer than 300 employees and at least a 25% drop in gross receipts in a 2020 quarter compared to the same 2019 quarter
- Businesses can claim the Employee Retention Credit (ERC) in addition to a PPP loan (before, businesses were only allowed to opt into one or the other)
- 费用你可以花你的购买力平价贷款定性fy for forgiveness now also include operating expenses, covered property damage, supplier costs, and worker protection expenditures
- 简化的宽恕申请程序，可贷款高达150,000美元
- Businesses can deduct expenses paid with forgiven PPP loans from taxes
而且，2021年的薪水保护计划延期法于2021年3月30日签署了法律，将PPP截止日期扩展到2021年5月31日。
| 有关PPP 2.0的更多信息，包括如何申请贷款和贷款宽恕，查看我们的FREEPPP资源指南。 |