Tax Impacts of the CARES Act... and More!

May 21, 2020

View the recording of this presentation made at the Federal Taxation Interest Group on May 20, 2020. The session provides an update on business and individual tax impacts of the CARES Act. Highlights include:

  • Qualified improvement property (QIP) fix
  • Section 163(j) changes
  • Employee Retention Credit
  • Payroll tax deferral
  • Net operating Loss (NOL) changes
  • Section 461(l) changes
  • Special retirement fund utilization
  • Charitable contribution changes
  • Individual stimulus payments

Nicole M. DeRosa

Nicole M. DeRosa

Nicole DeRosa, CPA, MAcc, is a senior tax manager with Wiss & Company, LLP. She is the chair of the NJCPA Emerging Leaders Council and serves on the Federal Taxation Interest Group and the Content Advisory Board.

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