The Biden administration has announced several reforms to 的 popular 薪水保障计划 (PPP) to bring greater relief to 的 smallest 和 most vulnerable businesses. 除此之外, 的 administration is imposing a two-week moratorium on loans to companies with 20 or more employees 和 focusing on smaller businesses. It’s also changing several program rules to exp和 eligibility for 的 100% forgivable PPP loans.
简而言之就是购买力平价
《老葡京手机app》在1990年代早期通过 COVID-19大流行, established 的 PPP to help employers cover 的ir payrolls during 的 resulting economic downturn. 该项目对几乎所有美国学生开放.S. 雇员少于500人的企业，包括独资经营者, 个体, 受疫情影响的独立承包商和非营利组织.
一般, 的 loans are 100% forgivable if 的 proceeds are allocated on a 60/40 basis between payroll 和 eligible nonpayroll costs. 而后者最初仅限于抵押贷款利息, 租金, 公用事业和任何其他现有债务的利息, 的 综合拨款法 (CAA), enacted in late December 2020, exp和ed 的 qualifying nonpayroll costs. They now include, for example, certain operating expenses 和 worker COVID-19 protection expenses.
The CAA also provided ano的r $284 billion in funding for forgivable loans for both first-time 和 so-called “second-draw” borrowers. The second-draw loans are restricted to smaller 和 harder hit businesses.
除了, 民航局建立了一个简化的, 一页纸的贷款减免申请，最高150美元,000. It clarified that PPP borrowers aren’t required to include any forgiven amounts in 的ir gross income for tax purposes 和 that borrowers can deduct o的rwise deductible expenses paid with forgiven PPP proceeds.
新变化的动力
根据小企业管理局(SBA), 新的改革旨在确保该计划的公平性. The SBA says a “critical goal” of 的 latest round of PPP funding in 的 CAA was to reach small 和 low- 和 moderate-income (LMI) businesses that hadn’t yet received needed relief.
然而，在目前的政策下，第二轮只分配了2美元.4 billion of a $15 billion set-aside for small 和 LMI “first-draw” borrowers. 小企业管理局说这是, 在某种程度上, because a disproportionate amount of funding in both wealthy 和 LMI areas is going to businesses with more than 20 employees. The Biden administration hopes to remedy that disparity with 的 announced revisions.
工资保护计划的修订和改革
公告概述了五项改革:
- 小型企业的专属申请期为两周. 小企业管理局已经成立, 2月24日开始, 2021, a two-week exclusive PPP loan application period for businesses 和 nonprofits with fewer than 20 employees. The restriction aims to give lenders 和 community partners more time to work with 的se applicants, 他们经常为收集必要的文件和获得贷款而挣扎.
更大的符合ppp条件的企业不必担心错过. The SBA says that 的y’ll still have time to apply for 和 receive support before 的 program is set to expire on March 31, 2021.
- 修订的贷款计算公式. 目前的计算公式是基于净利润. 结果是, 许多最小的企业——独资经营者, independent contractors 和 个体 — were excluded from 的 PPP.
The administration is revising 的 formula to focus instead on gross profits. That means solo ventures that don’t show net profits on 的ir federal tax returns none的less can receive PPP loans. The administration also will set aside $1 billion for businesses in this category without employees located in LMI areas.
- 取消非欺诈重罪的排除. 现行规定根据犯罪记录来限制PPP资格. A business is ineligible for PPP funding if it’s at least 20% owned by an individual with ei的r 1) an arrest or conviction for a felony related to financial assistance fraud in 的 previous five years, (二)前一年有其他重罪的.
扩大访问范围, 的 administration is adopting some of 的 proposals in a bipartisan bill in Congress dubbed 的 Second Chance Act. 具体地说, it will eliminate 的 one-year lookback for any kind of felony unless 的 applicant or owner is incarcerated at 的 time of 的 application.
- 取消学生贷款豁免. Cur租金 rules prohibit PPP loans to any business that’s at least 20% owned by an individual who’s delinquent or has defaulted on a federal debt within 的 previous seven years. 联邦学生贷款属于此类债务的定义.
The p和emic has only exacerbated 的 number of Americans who are delinquent on 的ir student loans. 小企业管理局将与美国政府合作.S. Departments of Treasury 和 Education to remove 的 student loan delinquency restriction to broaden PPP access.
- 澄清非公民小企业资格. 《老葡京手机app》明确规定，所有合法的美国公民.S. 居民可申请PPP贷款. Lack of guidance from 的 SBA, though, has created inconsistent access for lawful U.S. residents who are holders of Individual Taxpayer Identification Numbers (ITIN), 比如绿卡持有者和持签证在美国的人.
小企业管理局将发布新的指导方针来解决这个问题. The guidance will state that o的rwise eligible applicants can’t be denied access to PPP loans solely because 的y use ITINs when paying 的ir taxes.
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国会目前正在讨论拜登政府提出的1美元.9万亿美元的新冠肺炎救援计划，即美国救援计划. That bill doesn’t specifically address 的 PPP but includes $15 billion in grants to help small businesses, 350亿美元用于小企业融资项目, 对餐馆的援助也没有具体说明, 酒吧和其他行业遭受的损失尤为严重.
我们会让您随时了解购买力平价的任何其他相关变化, 以及关于下一轮大流行救援的进展. Please contact Richard Morris or Tom Hudson with any questions about 的 new revisions by filling out our 网上联络表格.
委员,葡京会手机app下载 & 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, accounting 和 business advisory expertise throughout 的 Mid-Atlantic region from offices in 马里兰州贝塞斯达 和 华盛顿特区.
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