COVID and Taxpayer Certainty Acts of 2020: Law, Explanation and Analysis

Author(s): Wolters Kluwer Editorial Staff

Published: Feb 19, 2021
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ISBN: 9780808055921
Product Number: 10015609-0022
Volumes: 1
Update Frequency: As Needed
400 Pages

Wolters Kluwer’s COVID and Taxpayer Certainty Acts of 2020: Law, Explanation & Analysisprovides tax practitioners with a single integrated reference source of the tax provisions contained in the Consolidated Appropriations Act, 2021. Along with Internal Revenue Code provisions, as amended, Wolters Kluwer editors have created a complete practical analysis of this legislation.

The Consolidated Appropriations Act, 2021 set out appropriations for the 2021 fiscal year, and included additional relief for the ongoing COVID-19 crisis. The massive act provided additional unemployment benefits, a second round of Paycheck Protection Program funding, and other forms of relief building upon the Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security (CARES) Act. The tax provisions of this omnibus act were contained in four acts passed as part of the overall package: the COVID-19-Related Tax Relief Act, the Taxpayer Certainty and Tax Relief Act of 2020, the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act, and the No Surprises Act.

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