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 14