Taxpayer Certainty and Disaster Tax Relief Act of 2020
E851377
The Taxpayer Certainty and Disaster Tax Relief Act of 2020 is a U.S. federal law that extends and modifies various tax provisions, including targeted relief measures for individuals and businesses affected by disasters and the COVID-19 pandemic.
Statements (41)
| Predicate | Object |
|---|---|
| instanceOf | United States federal statute ⓘ |
| appliesTo | Internal Revenue Code of 1986 NERFINISHED ⓘ |
| appliesToEvent |
COVID-19 public health emergency
NERFINISHED
ⓘ
major disasters declared by the President ⓘ qualified disaster areas ⓘ |
| appliesToJurisdiction |
United States government
ⓘ
surface form:
United States federal government
|
| containsProvision |
charitable contribution incentives related to disaster relief
ⓘ
disaster-related casualty loss relief ⓘ employee retention tax relief for disaster-affected employers ⓘ extension of certain expiring tax credits ⓘ extensions of certain business tax provisions ⓘ extensions of certain energy-related tax incentives ⓘ extensions of certain individual income tax provisions ⓘ special rules for use of retirement funds for disaster relief ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| effectiveInTaxYear |
2020
ⓘ
2021 ⓘ |
| enactmentDate | 2020-12-27 ⓘ |
| hasPurpose |
to extend expiring tax provisions
ⓘ
to provide tax relief for individuals and businesses affected by disasters ⓘ to provide tax relief related to the COVID-19 pandemic ⓘ |
| hasTitle | Taxpayer Certainty and Disaster Tax Relief Act of 2020 NERFINISHED ⓘ |
| language | English ⓘ |
| legalForm | public law ⓘ |
| legislativeBody | United States Congress ⓘ |
| legislativeChamber |
United States House of Representatives
ⓘ
United States Senate ⓘ |
| partOf | Consolidated Appropriations Act, 2021 NERFINISHED ⓘ |
| providesReliefFor |
business taxpayers
ⓘ
individual taxpayers ⓘ tax-exempt organizations ⓘ |
| regulates |
business tax incentives
ⓘ
disaster-related tax treatment ⓘ federal income tax ⓘ |
| shortDescription | U.S. federal law extending and modifying various tax provisions and providing disaster and COVID-19 tax relief ⓘ |
| signedBy | Donald Trump NERFINISHED ⓘ |
| signingDate | 2020-12-27 ⓘ |
| subject |
COVID-19 pandemic
ⓘ
disaster relief ⓘ tax policy ⓘ |
| yearOfLaw | 2020 ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.
Consolidated Appropriations Act, 2021
→
contains
→
Taxpayer Certainty and Disaster Tax Relief Act of 2020
ⓘ