The Senate Finance Committee (SFC) has released a section-by-section summary of the tax provisions under the recently enacted COVID-Related Tax Relief Act of 2020. President Trump signed into law the Consolidated Appropriations Act, 2021, which includes the COVID relief tax bill, on December 27.
An SFC summary of the tax-related provisions within the COVID-Related Tax Relief Act of 2020 can be accessed by members as a PDF document below. Members must be logged in to the NSA website to have access to the document.