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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

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info@jstaxaccounting.com
http://www.jstaxaccounting.com
Tel:925-400-8258