Demystifying the CARES Act Webinar - April 3, 2020 CARES Act Webinar – BD 4.3.2020 | Page 5

INDIVIDUAL TAX PROVISIONS Enhanced Unemployment Benefits • Three new programs Pandemic Unemployment Assistance Pandemic Unemployment Compensation Pandemic Emergency Unemployment Compensation • Available for partial employment • Federal "kicker" of $600 / week • Expanded to include self-employed, independent contractors http://jfs.ohio.gov/ouio/CoronavirusAndUI.stm http://www.kewes.ky.gov/ https://www.in.gov/dwd/3474.htm 5