Economic Stimulus Legislation: Federal Response to the Coronavirus Pandemic - Updated for 2023
SKU: 02-241-01-CPE
Credit Hours: 3
CPE Category: Taxes
CE Category: Federal Tax
Delivery Method: Online PDF
Instructor: Paul J. Winn CLU ChFC
Course Description:
This course provides a general review of the principal provisions of the CARES Act and other federal tax-related stimulus legislation passed during the coronavirus pandemic.
Upon completion of this course, you should be able to:
- Apply the recovery rebate rules
- Describe the provisions of the Paycheck Protection Program
- Recognize the rules related to unemployment benefits under the Pandemic Unemployment Assistance program
- Apply the provisions regarding expanded tax-favored use of retirement funds
- Identify the changes to net operating loss (NOL) carryback rules
- Apply the changes in charitable contribution rules
- Describe the changes in health savings account (HSA) rules related to first-dollar payment for telehealth and COVID-19 testing and treatment
- Apply the rule changes to qualified improvement property depreciation.