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SBA Issues Interim Final Rules On Paycheck Protection Program

April 3, 2020 | Client Alert

Late Thursday, April 2, 2020, the U.S. Small Business Administration (“SBA”) issued interim final rules implementing the “Paycheck Protection Program. Under the CARES Act. Most of the Interim Rules are consistent with the CARES Act. The SBA invites comments for a period of 30 days following publication of the Interim Rules in the Federal Register.

Illinois Department of Revenue Waives Penalties for Late Sales Tax Payments from Bars and Restaurants

April 3, 2020 | Client Alert

Governor Pritzker announced on March 19 that effective immediately, the Illinois Department of Revenue will waive any penalties and interest from late sales tax payments for business taxpayers that are bars and restaurants. To qualify for the relief, the taxpayer must operate an eating and drinking establishment that incurred a total Sales Tax liability of less than $75,000 in calendar year 2019.

Treasury Delays April 15 Tax Deadline by 90 Days for Millions

April 3, 2020 | Client Alert

Treasury Secretary Steven Mnuchin announced that his department is pushing back the April 15 deadline to pay any federal income tax liability, giving individuals and many businesses 90 extra days to pay taxes they owe. Individuals can defer up to $1 million of tax liability and corporations get an extension on up to $10 million, Mnuchin said Tuesday at a press conference.

Illinois Extends 2019 Tax Filing and Payment to July 15, 2020

April 3, 2020 | Client Alert

The Illinois Department of Revenue (IDOR) followed the federal government in providing special tax filing and payment relief to individuals and businesses in response to the COVID-19 Outbreak. The filing deadline for Illinois income tax returns has been extended from April 15, 2020, to July 15, 2020.

COMMERCIAL LEASING ISSUES DURING COVID-19 OUTBREAK

April 3, 2020 | Client Alert

Commercial landlords and tenants are facing a challenging landscape with the COVID-19 outbreak and its impact on the real estate industry of the United States. With the risks stemming from the outbreak, landlords are encouraged to review leases they have with all tenants and their insurance policies.

IRS Publishes Detailed Guidance on Tax Credits For Employers Who Give Paid Sick Leave and Emergency FMLA – What Documentation May Employers Ask For?

April 2, 2020 | Client Alert

The Families First Coronavirus Response Act (the "FFCRA"), signed by President Trump on March 18, 2020, provides small and midsize employers refundable tax credits that reimburse them, dollar-for-dollar, for the cost of providing paid sick and family leave wages to their employees for leave related to COVID-19.