States Clarify Personal Income Tax Treatment Related To PPP Loan Forgiveness

The Coronavirus Aid, Relief and Economic Security Act (CARES Act) and the recently enacted Consolidated Appropriations Act, 2021 (CAA) addressed tax issues related to the forgiveness of a Paycheck Protection Program (PPP) loan and the deductibility of expenses associated with a forgiven PPP loan. We previously discussed these issues and several states have recently issued guidance on how these items will be treated for state personal income tax purposes....
By: White and Williams LLP

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