Home Forums Tax 경기부양 체크 (코로나 바이러스 체크) 경기부양 체크 (코로나 바이러스 체크) Name * Password * Email 예전 BIG 4 tax 에 있던 디렉터가 초안 PDF 로 보내줬는데 밑에 서머리 입니다. 참고하세요. Attached is a section-by-section summary of the bipartisan agreement on "phase three" economic relief legislation, which is expected to be considered by the Senate later today. Notably, the bipartisan agreement includes the following business tax relief: • NOL changes (5-year carryback for 2018, 2019, or 2020 losses and temporary removal of 80% limitation) • Section 163(j) change (increase 30% limitation to 50% for 2019 and 2020) • Modification of pass-thru loss limitation • Acceleration of corporate AMT credit refunds • TCJA technical corrections (NOL, qualified improvement property, and pass-thru loss limitation) • Employee retention credit for employers subject to closure due to COVID-19 • Delay of payment of employer payroll taxes • Temporary exception from excise tax for alcohol used to produce hand sanitizer • Suspension of certain aviation excise taxes. The bipartisan agreement also includes: • "Recovery checks" up to $1,200 for individuals, $2,400 for married couples, and $500 per child (phase out after $75,000 single and $150,000 married) • Special rules for retirement funds • Temporary waiver of required minimum distribution rules for certain retirement plans and accounts • Partial above-the-line deduction for charitable contributions and modification of limitation on charitable contributions • Exclusion for certain employer payments of student loans I agree to the terms of service Comment
