Coronavirus Aid, Relief, and Economic Security (CARES) Act--Tax Relief for Individuals and Businesses [Updated March 24, 2020] [open pdf - 934KB]
From the Document: "Congress is considering a number of proposals that seek to mitigate the economic effects of the COVID-19 pandemic. One such proposal, the Coronavirus Aid, Relief, and Economic Security (CARES) Act (S. 3548), was introduced in the Senate on March 19, 2020. On March 22, 2020, the Senate released an updated version of the CARES Act. A cloture vote on the motion to proceed on the amended version was rejected on March 22. Tax relief for individuals and businesses in the CARES Act includes  a one-time rebate to taxpayers;  modification of the tax treatment of certain retirement fund withdrawals and charitable contributions;  a delay of employer payroll taxes and taxes paid by certain corporations; and  a variety of changes to the tax treatment of business income and net operating losses."
CRS Report for Congress, R46279
Congressional Research Service: https://crsreports.congress.gov/