Major Provisions of the Families First Coronavirus Response Act FFRCA Analysis Webinar - ACI - March 24, 2020 - FI | Page 14

CARES ACT - PENDING
MAJOR PROVISIONS (CONTINUED):
• Delay employer side of Soc Sec tax payments
• Carry-back NOL's five years
• Limitations on excess business losses
• Larger refundable tax credits
• Ability to deduct interest expense
• Fix technical correction to Qualified Improvement Property
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