COVID 19 RESOURCES

By Michael Mills and Elaine Yandrisevits


Taxing jurisdictions continue to assess how to respond to the COVID-19 pandemic, with state and local jurisdictions being challenged by budget limitations.  In the forefront of most people’s minds is the tax deadline for personal income tax returns normally due on April 15th.  The following is an updated overview of the tax payment and filing deadlines applicable to our region:


On March 27, 2020, President Trump signed into law the Coronavirus Aid, Relief, and Economic Security Act (referred to as the “CARES Act”). This sweeping legislation provides economic relief for small businesses and taxpayers who are impacted by the Coronavirus pandemic. Nonprofit charitable organizations and their employees share in some of these benefits.

As most of you know, last night the U.S. Senate passed the “Coronavirus Aid, Relief and Economic Security Act”, being referred to as the CARES Act, which is now being sent to the House of Representatives for a final vote.  It is expected that the House will pass the measure without further changes, and that it will be signed into law by the President.  More details will be provided as we move along, but broadly speaking the CARES Act provides the following benefits and stimulus to U.S. small businesses and individuals:

On March 24, 2020, the United States Department of Labor ("DOL") issued limited guidance regarding the Families First Coronvirus Response Act (the “Act”).

Most importantly, the DOL identified April 1, 2020 as the Effective Date of the Act, contrary to the conclusion of most observers that the Act would go into effect on April 2, 2020.  Accordingly, employers of all sizes should plan to come into compliance on April 1, 2020.   The DOL also clarified that the Act is not retroactive.  The DOL also advises not to send requests for the small business exemption to the department, and that it will issue regulations regarding the small business exemption at a later date.  

In the course of the past few days, we have all been presented with unforeseen challenges as a result of the COVID-19 virus. If you currently have a custody order in place or are going through a custody battle, you might be experiencing parenting issues stemming from the coronavirus outbreak, the recent school closures and work from home mandates.


On Friday, March 20, 2020, Treasury Secretary Mnuchin stated, via Twitter, that the federal government is “moving Tax Day from April 15 to July 15,” and that “all taxpayers and businesses will have this additional time to file and make payments without interest or penalties.”  Though the U.S. Treasury and Internal Revenue Service have not yet issued any official written pronouncements, Secretary Mnuchin indicated that he was tweeting at the direction of President Trump.