Home Forums Tax Covid-19 stimulus act agreement This topic has [2] replies, 0 voices, and was last updated 6 years ago by 택스. Now Editing “Covid-19 stimulus act agreement” Name * Password * Email Topic Title (Maximum Length 80) 아래 내용은 어젯밤 상원에서 합의한 내용으로 오늘 상원 통과, 오늘 혹은 내일중으로 하원통과, 그리고 대통령이 서명할걸로 예상됩니다. 이 가운데 개인에게 중요한 내용은 1번 과 5번이고, 스몰 비지니스 하는분에게 중요한 내용은 2번, 3번, 그리고 12번 입니다. 나머지는 어느정도 규모가 있는 기업에게 중요합니다. 특히 스몰비지니스 하는 사장님들은 3번과 12번을 적절히 이용하시면 많은 도움이 될 것 입니다. 1. Tax credit rebates of up to $1,200 per individual and $500 per child that are phased out for taxpayers with AGI over $75,000 ($150,000 MJF and $112,500 HOH) and will be "rapidly advanced;" 2. The delay of employer payroll tax deposits for 2020 (50% due by December 31, 2021, and 50% due by December 31, 2022); 3. A refundable employer retention credit equal to 50% of qualified wages against quarterly employment taxes, to offset up to $10,000 of wages paid per employee in 2020; 4. The reinstatement of NOL carrybacks for the 2018–2020 taxable years, and repeal of the 80% taxable income limitation for the 2018–2020 taxable years; 4. A TCJA technical correction that classifies qualified improvement property as 15-year recovery period, allowing the bonus depreciation deduction to be claimed for such property retroactive as if it was included in the TCJA at the time of enactment; 5. Penalty-free withdrawals of tax retirement funds of up to $100,000 (income recognized over a three-year period); 6. A temporary waiver of RMD requirements in 2020; 7. The suspension of charitable contribution limits for 2020; 8. The deferral of excess business loss limitations until 2021; 9. An increase in the business interest deduction limitations from 30% to 50% of adjusted taxable income for the 2019 and 2020 taxable year; 10. An exclusion from income for employer-payments made on employee student loans paid before January 1, 2021; 11. The acceleration of the corporate credit for prior-year minimum tax liability, allowing 100% of the credit to be claimed in 2019 (2018 at the election of the taxpayer); 12. A COD exclusion of small business loans forgiven under the Act JS Tax & Accounting Services, LLC info@jstaxaccounting.com http://www.jstaxaccounting.com Tel:925-400-8258 I agree to the terms of service Update List