IRS updates guidance to reflect legislation on expense deductibility under the PPP

In light of recent Congressional action, the IRS has obsoleted its prior guidance that deductions of business expenses taken by recipients of forgiven loans under the Paycheck Protection Program (PPP) are disallowed. On December 27, 2020, Congress passed the Consolidated Appropriations Act of 2021 (the CAA). The CAA funds the government until October 2021 and provides roughly $900 billion in coronavirus aid. ...
By: Eversheds Sutherland (US) LLP

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