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      "retrieved": "2020-05-19T13:37:08.705842",
      "title": "Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act: Division B\u2014Revenue Provisions",
      "summary": "Congress continues to consider proposals intended to alleviate the economic effects associated with the Coronavirus Disease 2019, or COVID-19, pandemic. One such proposal, the Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act (H.R. 6800), was introduced in the House on May 12, 2020.\nDivision B of the HEROES Act, or the COVID\u201319 Tax Relief Act of 2020, contains a number of individual and business tax provisions, including \nA one-time direct payment for eligible individuals, and an expansion of eligibility for the direct payments provided in the CARES Act;\nEnhanced benefits and/or expanded eligibility for the earned income tax credit, child tax credit, and child and dependent care tax credit, and suspension of the limitation on the deduction for state and local taxes paid;\nExpansions of tax credits for paid sick leave and paid family leave;\nTax credits for employers and employees in businesses susceptible to COVID-19-related interruptions;\nExpanded utilization options for certain employee health and dependent care benefits; and \nA permanent limitation on using non-corporate business losses to offset non-business income, and reduced ability to carryback recent net operating losses. \nConsideration of the HEROES Act follows enactment of other laws addressing the COVID-19 crisis. Those laws are (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).\n ****TO BE SUPPRESSED***",
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