COVID – 19 Relief Status Update 04.06.20

The Biden Administration Corporate Tax Proposal

‘Phase 4’ stimulus wish lists floated

https://newsletters.usdbriefs.com/2020/Tax/TNV/200403_2.html?elqTrackId=6e9dc0831e234fbb852445add1ad3b21&elq=f288114b18834cf9b76e2880f0d7df36&elqaid=69563&elqat=1&elqCampaignId=13246

Two-year suspension of SALT deduction cap clears House
https://newsletters.usdbriefs.com/2019/Tax/TNV/191220_1.html

Governor Newsom Signs Executive Order Providing Relief to California Small Businesses https://www.gov.ca.gov/2020/03/30/governor-newsom-signs-executive-order-providing-relief-to-california-small-businesses/

“Mark Koziel, CPA, CGMA, the AICPA’s executive vice president of firm services, added, “Based upon statements from members of Congress, it appears that the intent of the PPP was to base the salary calculation on gross wages with no adjustment for federal taxes. This ensures that payroll tax expenses are not passed on to the small businesses in need. In a program of this magnitude, it’s expected that guidance will evolve and terms will be clarified.”
https://www.aicpa.org/content/aicpa/press/pressreleases/2020/aicpa-coalition-recommends-ppp-applicants-use-gross-payroll-approach-in-calculations.html?j=269729&sfmc_sub=124900764&l=2078_HTML&u=8847730&mid=7306387&jb=612&utm_medium=email&SubscriberID=124900764&utm_source=NewsUp_A20Mar225&Site=aicpa&LinkID=8847730&utm_campaign=Newsupdate&cid=email:NewsUp_A20Mar225:Newsupdate:o+discuss+the+appropriate+method+for+calculating+Average+Monthly+Salary:aicpa&SendID=269729&utm_content=Special

Dave Ramsey, well-known author and radio financial advisor https://www.daveramsey.com/ (whom I am not endorsing, but I like his “no debt” approach) had a very strong message to listeners:
Paraphrasing: “Don’t take these loans. Don’t believe the government. They will change the rules later.” That seems harsh, but I wanted to pass that thought along.

April 5, 2020: Excellent Forbes article about the confusion in computing the amount of PPP loans:
https://www.forbes.com/sites/anthonynitti/2020/04/05/paycheck-protection-program-loans-three-things-the-sba-and-banks-need-to-agree-on-now/

5 Steps to Great Time Management

5 Steps to Great Time Management By Yihan Lin: Before you learn how to manage the resources of an organization, you must first be learning time management skills for your own life.Time management skills are founded on this principle: If you don’t manage your own life, no one else will. Therefore it is essential that…

IRS Notice 2009-62 Issued 8/7/09

IRS Notice 2009-62 Issued 8/7/09

IRS Notice 2009-62 Issued 8/7/09 The due date for reporting the existence of Offshore Bank Accounts on Treasury Department Form TD F 90-22.1 has been an issue of great confusion in the last few months. Form TD F 90-22.1 is known as Foreign Bank Account Reporting (AKA “FBAR”) For a complete review of this soap…

Income the IRS Can’t Touch

Income the IRS Can’t Touch There’s one readily available and legal source of untaxed income that we know of: municipal bonds. These securities are issued by state and local governments, school districts, hospitals and other public agencies to support community projects and services. To permit these worthy endeavors to raise money economically, Uncle Sam exempts…

Avoiding Real Estate Tax Revaluations

Avoiding Real Estate Tax Revaluations by Steven Singer, CPA As a result of the passage of Proposition 13 almost thirty years ago, real estate owners currently enjoy paying property taxes based on the property’s purchase price, value of improvements and an annual increase of 2% over the previous years’ assessed value. As a result of…