Coronavirus Aid, Relief, and Economic Security (CARES) Act--Tax Relief for Individuals and Businesses [Updated April 28, 2020] [open pdf - 1MB]
From the Document: "Congress has considered a number of proposals that seek to mitigate the economic effects of the Coronavirus disease 2019, or COVID-19, pandemic. One such proposal, the Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136), was signed into law on March 27, 2020. 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  other changes to the tax treatment of business income and net operating losses. [...] This report briefly summarizes the major individual and business tax provisions of the CARES Act, as enacted."
CRS Report for Congress, R46279
Congressional Research Service: https://crsreports.congress.gov/