COVID-Related Tax Relief Act of 2020 and Other COVID-Related Tax Provisions in P.L. 116-260 [January 5, 2021] [open pdf - 1MB]
From the Document: "Congress continues to consider tax policy proposals intended to alleviate the economic effects associated with the Coronavirus Disease 2019 (COVID-19) pandemic. The Consolidated Appropriations Act, 2021 (P.L. 116-260) contains a number of individual and business tax provisions. Consideration of P.L. 116-260 followed the enactment of other laws addressing the COVID-19 crisis:(1) the Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 (P.L. 116-123); (2) the Families First Coronavirus Response Act (FFCRA; P.L. 116-127); (3) the Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136); and (4) the Paycheck Protection Program and Health Care Enhancement Act (P.L. 116-139)."
CRS Report for Congress, R46649
Congressional Research Service: https://crsreports.congress.gov/