国会已经通过，拜登总统已经签署了最新的立法，旨在为去年困扰美国的COVID-19大流行提供经济和其他方面的救济. 628页的《老葡京手机app》(ARPA)包括1美元.为个人、企业、州和地方政府提供9万亿美元的资金.
ARPA对《老葡京手机app》和《葡京会手机app下载》中的一些关键条款进行了延伸和扩充。. 它还包括一些对许多家庭和企业来说应该是好消息的新条款.
针对个人、企业和其他雇主的关键条款
以下是可能影响您的一些条款的概述:
Individuals
• Additional direct payments (or recovery rebates) of $1,400 — plus $1,每位受养人(包括成年受养人)可获发400元. To qualify, 个人必须有不超过75美元的调整后总收入(AGI),000 per year, ($150,000 for married couples filing jointly and $112,500 for heads of households). 当AGI超过80美元时，支付将逐步取消,000 for individuals, $160,000 for married joint filers and $120,000 for heads of household.
• For eligible individuals, the Child Tax Credit (CTC) increases to $3,000 for each child age six to 17 and $3,600 per year for children under age six. To be eligible for the full payment, you must have a modified AGI of under $75,000 for singles, $112,500 for heads-of-households and $150,000 for joint filers and surviving spouses. The credit phases out at a rate of $50 for each $1,超过适用阈值的修改AGI的000(或其部分).
•今年晚些时候，家长将开始收到部分CTC的预付款. Under the American Rescue Plan Act, 美国国税局必须建立一个计划，每月支付相当于符合条件的纳税人2021年ctc的50%的税款(通常是直接存款), from July 2021 through December 2021.
•2021年，一些没有资格申请增加CTC的纳税人, because their income is too high, may be able to claim the regular CTC of up to $2,000, subject to the existing phaseout rules.
• For 2021, 扩大了儿童和受抚养人的税收抵免，最高可达4美元,000 for childcare expenses for one child and up to $8,家庭收入不超过125元的，有两个或两个以上子女的，可获000元,000.
• Any student loan debt forgiven between December 31, 2020, and January 1, 2026, will receive tax-free treatment.
•在2021年9月6日之前，每周将额外支付300美元的失业救济金. In addition, the first $10,从2020年开始领取的200美元失业救济金不包括在agi低于150美元的纳税人的总收入中,000. (However, for joint filers below the AGI limit, the $10,200 exclusion applies separately to each spouse.)
•为那些在平价医疗法案(ACA)市场上获得保险的人提供更多的可获得性和更多的补贴, for 2021 and 2022.
•为受COVID-19影响的家庭提供联邦租房援助, applicable to past due rent, future rent payments, and utility and energy bills.
•扩大了没有符合条件的子女的低收入个人申请的资格 Earned Income Tax Credit.
Businesses and other employers
•将向提供食品或饮料的合格企业提供流行病援助赠款, including restaurants and food trucks.
•根据工资保护计划(PPP)，将为符合条件的企业提供可免除贷款的额外资金。, which is currently scheduled to expire on March 31, 2021.
•非营利组织和在线新闻服务将获得扩大的PPP资格.
•将为低收入社区的符合条件的小企业提供新的定向经济伤害灾害贷款赠款.
•对于在covid -19相关关闭期间或在12月31日之前收入减少期间继续支付员工工资的合格雇主，员工保留税收抵免将延长, 2021. 这包括“复苏初创企业”(那些在2月15日之后启动的企业), 2020, 平均年总收入为100万元或以下).
•带薪病假和家事假的税收抵免被修改并延长至2021年9月30日.
•超额业务损失限制延长至2026年12月31日.
•第162(m)条对上市公司可以为高管薪酬采取的税收减免的限制扩大到包括首席执行官, the CFO and the five next highest paid employees, beginning in 2027.
Make the most of the benefits
With vaccination rates climbing, ARPA可能是解决该流行病影响的主要立法救济方案中的最后一个. 我们很乐意为您提供更多信息，告诉您如何充分利用这些福利, your family or your business.
欲了解更多信息，请通过填写我们的 online contact form.
Councilor, Buchanan & 老葡京手机app(老葡京手机app)是一家提供税务服务的专业公司, 会计和商业咨询专业知识遍及大西洋中部地区的办事处 Bethesda, MD and Washington, DC.
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