2021年PPP会是什么样子?
The new Consolidated Appropriations Act (CAA) of 2021 contains many anticipated provisions, 包括:
- Tax deductibility of PPP loan forgiveness expenses – there will be no tax liability resulting from forgiven PPP or PPP2 loans.
- Automatic forgiveness of PPP loans under $150k – those borrowers with loans under $150k should wait to seek forgiveness until the simplified form is provided by SBA.
- 购买力平价2.0 (Second Draw Loans) will be available (likely starting in January) for qualified businesses that previously received a PPP loan – especially welcome by businesses that continue to feel the detrimental effects of COVID.
- Companies that did not previously receive a PPP loan may now apply for a PPP loan using the original criteria.
- 501(c)(6) organizations are now eligible for PPP loans under the original criteria.
- 延长小企业管理局的债务减免计划 和 related forgiveness of principal 和 interest payments is not taxable.
- EIDL advances are no longer taxable nor do they offset forgiveness related to PPP loans.
以下是有关该法案的其他细节. Please take a look at this information 和 register for upcoming webinars for additional clarification.
与此同时, 如果你有问题, you may reach out to your 意图 advisor or reply to this email 和 we will make sure your questions are seen by members of our PPP Task Force.
购买力平价的宽恕 & 需要注意的其他规定:
- 与宽恕有关的费用可以扣除
- This provision also clarifies that the tax basis 和 other attributes of the borrower’s assets will not be reduced as a result of the loan forgiveness. 本规定自《比较靠谱的赌博软件》颁布之日起生效. 提供 为第二笔PPP贷款提供了类似的待遇, effective for tax years ending after the date of enactment of the provision.
- 简化宽恕申请(所谓“自动宽恕”)
- 150,000美元以下的贷款:
- 签署并提交一页长度的证书，包括:
- the number of employees the borrower was able to retain because of the covered loan,
- 估计用于工资成本的贷款总额，以及
- 贷款总额.
- 证明符合工资保障计划贷款要求.
- 签署并提交一页长度的证书，包括:
- 适用于以前的贷款, on, 或在颁布日期之后, 包括贷款的减免.
- 150,000美元以下的贷款:
- 二次贷款(PPP2)
- 对于遭受重创的企业来说
- 新的应用程序应该在大约一周内可用. Eligible clients should discuss a Second Draw (SD) Loan with their lender now. 可持续发展贷款预计将于明年1月开始发放.
- 最高可获特别提款权贷款200万元. 借款人可获最高2元的特别提款权贷款.是2019年平均月工资成本的5倍. 住宿和食品服务行业的实体 可获贷款高达 3.5倍的月平均工资成本.
- 借款人雇用不超过300名雇员;
- Have used or will use the full amount of their first PPP loan; 和
- The borrower had at least a 25 percent reduction in gross receipts in any calendar quarter of 2020 compared to the same 2019 quarter.
- Businesses with multiple locations that are eligible entities under the initial PPP requirements may employ not more than 300 employees per physical location.
- 只能获得一笔PPP二次提取贷款.
- 贷款宽恕.
- 其他符合条件的费用:
- 承保业务支出. Payment for any software, cloud computing, 和 other human resources 和 accounting needs.
- 承保的财产损失费用. Costs related to property damage due to public disturbances that occurred during 2020 that are not covered by insurance.
- 供应商承保成本. 根据合同支付给供应商的费用, 采购订单, or order for goods in effect prior to taking out the loan that is essential to the recipient’s operations at the time at which the expenditure was made. Supplier costs of perishable goods can be made before or during the life of the loan.
- 职工保障支出. Personal protective equipment 和 adaptive investments to help a loan recipient comply with federal health 和 safety guidelines or any equivalent 状态 和 local guidance related to COVID-19 during the period between March 1, 2020, 国家紧急状态宣告结束.
- 这些额外费用也适用于原始PPP贷款.
- 工资和非工资成本之间的60/40成本分配
- 相同的承保期(8至24周)
- Clarifies that other employer-provided group insurance benefits are included in payroll costs. 这包括团体保险、残疾保险、视力保险或牙科保险.
- 适用于以前的贷款, on, 或在颁布日期之后, 包括贷款的减免.
- 其他符合条件的费用:
- Businesses that passed on a PPP loan initially may apply now using the same criteria
- Businesses that repaid all or a portion of their initial PPP loans may re-apply for the amount repaid using the same criteria.
- 独资经营的农场主和牧场主, 独立的承包商, 个体工商户, 谁在表F上申报收入和支出, 并于2月15日开始营业, 2020, 可使用附表F. Lenders may recalculate loans that have been previously approved to these entities if they would result in a larger loan.
- 501(c)(6) 和 Destination Marketing Organizations are now eligible for PPP loans, if:
- The organization does not receive more than 15 percent of receipts from lobbying;
- The lobbying activities do not comprise more than 15 percent of activities;
- 该组织的游说活动费用不超过1美元,000,在2月15日之前结束的最近一个纳税年度中，他的收入为5000美元, 2020, 和
- 该组织拥有300名或更少的员工.
- 延长小企业管理局的债务减免计划
- 补贴支付本金和利息(P&I)小企业管理局根据第7(a)条担保的小企业贷款, 504和小额贷款项目, 根据《比较靠谱的赌博软件》设立的.
- 所有在《比较靠谱的赌博软件》之前获得合格小企业管理局贷款的借款人 将额外获得三个月的P&一、2021年2月开始. Going forward, those payments will be capped at $9,000 per borrower per month.
- 在上述三个月期间之后， borrowers considered to be underserved—namely the smallest or hardest-hit by the p和emic—will receive an additional five months of P&我支付每个借款者每月上限为9 000美元. They include food service 和 accommodation; arts, entertainment 和 recreation; education; 和 laundry 和 personal care services.
- 总收入不包括这些贷款的减免. The bill also clarifies that deductions are allowed for otherwise deductible expenses paid with the amounts not included in income by this section, 和 that tax basis 和 other attributes will not be reduced as a result of those amounts being excluded from gross income.
- 紧急EIDL拨款
- PPP borrowers must no longer deduct the amount of their EIDL advance from their PPP forgiveness amount.
- The Administrator shall issue rules that ensure borrowers are made whole if they received forgiveness 和 their EIDL was deducted from that amount.
- Provides additional targeted funding for eligible entities located in low-income communities through the EIDL Advance program.
- Makes entities in low-income communities that received an EIDL Advance eligible to receive an amount equal to the difference of what the entity received under the CARES Act 和 $10,000.
- 提供了10美元,000 grants to eligible applicants in low-income communities that did not secure grants because funding had run out.
- 总收入不包括豁免紧急发展援助赠款. The bill also clarifies that deductions are allowed for otherwise deductible expenses paid with the amounts not included in income by this section, 和 that tax basis 和 other attributes will not be reduced as a result of those amounts being excluded from gross income.
有关PPP的更多信息，请联系您的意图顾问或 安全的赌博软件 向我们PPP专责小组的成员提交.