2021年3月11日，拜登总统签署了这项法案 美国救援计划法案(ARPA). 1美元.9 trillion law is intended to provide far-reaching relief from the economic 和 other repercussions of the ongoing COVID-19 p和emic. 除了为测试提供资金, 接触者追踪。, 接种疫苗, 教育, 以及州和地方政府, ARPA包括广泛的救济，可能直接影响你的财务状况.
根据ARPA回收回扣
根据ARPA, many people will receive a third round of direct payments (which the law calls recovery rebates). 它规定直接支付1美元,400 -加1美元,400 per dependent — for single tax filers with adjusted gross income (AGI) up to $75,000元/年, 家庭总收入不超过112美元,500美元，已婚夫妇的平均收入不超过150美元,000. The rebates phase out when AGI exceeds $80,000, $120,000 和 $160,000, respectively. Dependents include adult dependents, such as college students 和 qualifying family members.
这笔款项将根据你2019年或2020年的收入计算, 这取决于你是否提交了2020年的纳税申报表. If you haven’t filed 和 expect your 2020 AGI to be at or near the applicable phaseout threshold, 你可能要考虑一下2020年申请的时间.
这笔款项将在2021年的纳税申报表上进行核对. If you qualify for a rebate based on your 2020 income but didn’t receive a check because the government based your eligibility on your 2019 tax return, 你可以在2021年报税时申请退税. 但, if you receive a payment based on your 2019 AGI even though you don’t actually qualify based on your 2020 AGI, 你不会被要求归还的.
失业救济金
ARPA延长了每周额外300美元的失业救济金, 超过了国家失业救济金, 到9月6日, 2021. 它还将最长的福利期限从50周增加到79周.
除了, the law spares unemployment beneficiaries an unwelcome surprise tax bill by making the first $10,200 in unemployment benefits received in 2020 nontaxable for households with incomes less than $150,000. 如果你有资格享受这项税收减免，并且已经提交了2020年的纳税申报表, 你需要等待国税局的指导. The IRS is reviewing the possibility that they’ll be able to make the adjustments automatically.
儿童税收抵免
新法律暂时扩大了2000美元的上限 儿童税收抵免(CTC) 显著. 仅限2021年, 符合条件的纳税人将获得3美元,每名6至17岁的儿童可获得2000美元的信用额度，并获得3美元的信用额度,每名6岁以下儿童600学分.
2美元,当收入超过400美元时，000美元的抵免将逐步取消,联合申报人，000美元，200美元,000用于其他过滤器. ARPA在第一个2美元中继续这种治疗,2021年将抵免1000万美元, 但它适用于增加的金额- 75美元的单独逐步取消,000美元的单一申报者, $112,户主500美元，150美元,000美元用于联合申报. So, in other words, for 2021, the credit is subject to two sets of phaseout rules.
ARPA负责指导美国国防部的军事行动.S. Treasury Department to create a program to make monthly advance payments for the increased CTC beginning in July, 根据纳税人最近提交的纳税申报表. 这意味着符合条件的纳税人将在年底前获得一半的税收抵免. If the advance payments end up exceeding the amount of the credit due on the 2021 tax return, 多余的金额必须偿还. The IRS will establish an online portal where you can opt out of advance payments or enter information that modifies the amount of your monthly payments, 如果你符合条件.
儿童和受抚养人护理税收抵免
The ARPA exp和s the child 和 dependent care tax credit substantially, albeit again temporarily. 2021年, 纳税人可以申请最多8美元的可退还50%的抵免,一名子女或受抚养人的照顾费用，最高可达16美元,000 in expenses for two or more children or dependents — so the credit ultimately is worth up to $4,000 or $8,000. 当家庭收入水平超过125美元时，它就开始逐步取消,000; for households with income over $400,000, 信用证可以减到20%以下.
进行比较, 2020年的费用上限为3美元,000元及6元,000, 抵免额最高达到了费用的35%. 当家庭收入超过15美元时，就开始逐步取消,000, though the credit is no less than 20% of the allowable expenses regardless of household income.
The ARPA also increases the limit on tax-free employer-provided dependent care assistance for 2021 to $10,500(已婚夫妇分开申请占50%). 这是目前5000美元限额的两倍多.
学生贷款减免
ARPA不免除学生贷款债务, 但它预计在不久的将来可能会出现一种发展. 现在, it ensures the tax-free treatment of student loan debt forgiven between December 31, 2020, 1月1日, 2026. 免除债务通常被视为应纳税收入.
医疗保险
Health insurance will become more affordable for some insured individuals in 2021 和 2022 because of two provisions in the ARPA. The provisions relate to the Affordable Care Act (ACA) 和 continuation coverage that may be available under the Consolidated Omnibus Budget Reconciliation Act, 更广为人知的是COBRA.
该法案增加了ACA补贴的可获得性和金额, 追溯至一月一日, 2021. 它将费用分摊支持扩展到任何接受资助的人, 或者被批准接收, 2021年的失业救济金. It also limits the amount that anyone who obtains insurance through the federal or state marketplaces must pay for premiums to 8.他们调整后总收入的5% -无论他们的收入如何.
And the ARPA provides a 100% premium subsidy for qualified beneficiaries who are 1) currently enrolled in COBRA or 2) either eligible but didn’t enroll previously or enrolled but dropped out. The subsidy is available only to employees who lost group coverage because they were involuntarily terminated or their hours were reduced. 它涵盖2021年4月至2021年9月期间.
住房救济
比如《葡京会手机app下载》和 综合拨款法(CAA) before it, the ARPA includes assistance for those struggling to keep their homes due to the p和emic. 例如, 它为符合条件的家庭提供租金援助，以偿还逾期租金, 未来的租金, 还有公用事业和能源账单.
该法还为房主援助基金提供额外资金. 该基金旨在防止抵押贷款违约, 违约, 丧失抵押品赎回权, 公用事业或家庭能源服务的损失, 和 the displacement of homeowners experiencing financial hardship after January 21, 2020.
业务相关规定
ARPA也包含了许多影响企业的条款. 例如，它提供了额外的7美元.为工资保护计划(PPP)提供250亿美元的资金. 然而, the new law didn’t extend the current March 31 deadline for PPP loans to be approved but Congress is discussing another bill to extend it.
ARPA还提供另外150亿美元用于 经济损失灾害贷款(EIDL) 提前授予. Small businesses in low-income communities are eligible for EIDL grants of up to $10,000; $5 billion is reserved for $5,000 grants to businesses that experienced a revenue loss of more than 50% 和 have no more than 10 employees.
The law also includes targeted relief for some of the industries hit hardest by the COVID-19 p和emic. 它建立了一个28美元.60亿美元的基金用于主要提供食品或饮料的企业, 其中50亿美元专门用于2019年总收入低于500美元的餐厅,000. 此外，ARPA还拨款1美元.25 billion to the “shuttered venue operators” grant program that was created by the CAA 和 exp和s eligibility to include operators that received a PPP loan after December 27, 2020. 这些经营者包括现场表演艺术组织和电影院.
更多的指导即将到来
ARPA是一项全面的立法, with substantial implementation guidance on certain provisions sure to come from regulators. We’ll keep you apprised of the developments most likely to affect you, your family 和 your business.
If you have any questions, please contact 老葡京手机app Tax Practice Director Richard Morris via 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 the Mid-Atlantic region from offices in 马里兰州贝塞斯达 和 华盛顿特区.
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