By Raffi Yousefian | Published 03/22/2020; Updated 01/13/2022 3:36:02 PM

Given the constant changes and developments in legislation during this time of uncertainty, we’ve published this post to provide daily updates about changes in small business relief such as grants and loans, tax compliance, and unemployment/paid leave benefits at the federal and state level. We’re hoping these updates will provide you with the information you need to navigate your financial plan over the next unknown period of time.  Feel free to share the link with whomever you think can benefit from having this information. 

Feel free to contact us if you have questions.

Federal

• Taxes Relief

  • 12/6/2021 – The Internal Revenue Service today issued guidance through Notice 2021-65 for employers that paid wages after September 30, 2021 and either:

    • Received an advance payment of the Employee Retention Credit for those wages or

    • Reduced employment tax deposits in anticipation of the credit for the fourth quarter of 2021 but are now ineligible for the credit due to the change in the law

Employers who received advanced payments will avoid failure to pay penalties if they repay those amounts by the due date of their applicable employment tax returns.

Employers that reduced deposits on or before December 20, 2021, will not be subject to a failure to deposit penalty with respect to the retained deposits if:

• • • The employer reduced deposits in anticipation of the Employee Retention Credit, consistent with the rules in Notice 2021-24;

    • The employer deposits the amounts initially retained in anticipation of the Employee Retention Credit on or before the relevant due date for wages paid on December 31, 2021 (regardless of whether the employer actually pays wages on that date); and

    • The employer reports the tax liability resulting from the termination of the employer’s Employee Retention Credit on the applicable employment tax return or schedule that includes the period from October 1, 2021, through December 31, 2021. Employers should refer to the instructions to the applicable employment tax return or schedule for additional information on how to report the tax liability.

If an employer does not qualify for relief under this Notice, it may reply to a notice about a penalty with an explanation and the IRS will consider reasonable cause relief.

• • 07/06/2021 – The IRS released guidance explaining when the temporary 100% deduction for restaurant meals is available and when the 50% limitation on the deduction for food and beverages continues to apply for Sec. 274 purposes.Under Sec. 274(n)(1), a deduction for any expense for food or beverages is generally limited to 50% of the amount that would otherwise be deductible. However, the Consolidated Appropriations Act, 2021, P.L. 116-260, removed that limitation for amounts paid or incurred after Dec. 31, 2020, and before Jan. 1, 2023, for food or beverages provided by a restaurant (Sec. 274(n)(2)(D)).
  • 04/19/2021 -IRS extends penalty relief for pandemic payroll credits: The guidance (Notice 2021-24) amplifies guidance issued last year (Notice 2020-22) and provides for penalty relief under Sec. 6656 for an employer’s failure to timely deposit certain employment taxes with the IRS. The relief applies to employers who are required to pay qualified sick leave wages and qualified family leave wages, and qualified health plan expenses allocable to these wages.
  • 04/13/2021 – IRS releases guidance on temporary 100% deduction for business meal expenses: The IRS released guidance on Thursday explaining when the temporary 100% deduction for restaurant meals is available and when the 50% limitation on the deduction for food and beverages continues to apply for Sec. 274 purposes (Notice 2021-25).
  • 03/17/2021 – IRS extends the 2020 individual and corporate tax filing deadline to May 17, 2021. 
    • This does not extend the April 15 due date for estimated tax payments.
    • It automatically postpones to May 17 the time for affected taxpayers to make 2020 contributions to their individual retirement arrangements (IRAs and Roth IRAs), health savings accounts (HSAs), Archer Medical Savings Accounts (Archer MSAs), and Coverdell education savings accounts (Coverdell ESAs).
  • 02/19/2021 – IRS provides cafeteria plan relief for the pandemic 
    • The IRS anticipates that, because of the pandemic, employees are more likely to have unused health FSA amounts or dependent care assistance program amounts at the end of 2020 and 2021. The changes enacted in the CCA allow flexibility for carryovers of unused amounts from the 2020 and 2021 plan years; extend the permissible grace period for plan years ending in 2020 and 2021; provide a special rule regarding post-termination reimbursements from health FSAs; provide a special carryover rule for dependent care assistance programs when a dependent ages out during the pandemic; and allow certain midyear election changes for health FSAs and dependent care assistance programs for plan years ending in 2021.
  • 01/26/2021 – The IRS has issued guidance (Notice 2021-11) to address how employers who elected to defer certain employees’ payroll taxes can withhold and pay the deferred taxes throughout 2021 instead of just the first four months of the year.
  • 11/3/2020 – IRS announces help with tax debt: The IRS announced a new program, the Taxpayer Relief Initiative, to help taxpayers who are unable to pay their taxes because of the pandemic. Taxpayers who owe taxes and could not pay have always had options such as installment agreements and offers in compromise, but now they have more options. The details are in IR-2020-248. The IRS initiative is also highlighting reasonable-cause relief from penalties for taxpayers with failure-to-file, failure-to-pay, and failure-to-deposit penalties. First-time abatement penalty relief is also available to taxpayers the first time they are subject to the penalty.
  • 10/27/2020 – Practitioners who have made a good-faith effort to meet the filing deadlines on behalf of their clients, but are unable to do so due to COVID-19, should write “COVID-19” in an attachment to the return briefly describing the reason they cannot meet the deadlines, or, if possible, should write “COVID-19” at the top of the tax return to indicate the need for penalty relief……If an affected taxpayer that had indicated the need for penalty relief due to COVID-19 receives a late-filing or late-payment penalty notice from the IRS, the practitioner should gather the appropriate facts and call the phone number on the notice to resolve the issue. Additionally, practitioners should be aware that under reasonable-cause standards, “[a]ny reason that establishes a taxpayer exercised ordinary business care and prudence but nevertheless failed to comply with the tax law may be considered for penalty relief” (Internal Revenue Manual §20.1.1.3.2.1);
    • Template for requesting penalty abatement available from AICPA – the AICPA is now hearing from members that clients for whom they sought “COVID-19” relief shortly after Sept. 15 are now receiving late-filing notices. The AICPA is in discussions with the IRS about this situation and has requested systemic abatement of late-filing penalties for those affected by the coronavirus. The AICPA has also prepared a template for practitioners to use to request reasonable-cause penalty abatement on behalf of their clients due to COVID-19 difficulties.
  • 08/28/2020 – The IRS issued a notice on August 28, which allows employers to defer withholding on affected employees’ compensation starting from Sep.1 to Dec.31 2020 and then withhold those deferred amounts during the first four months of 2021. This notice places the responsibility on employers for collecting the tax-deferred. It must be paid by April 30, or else penalties, interest, and other taxes will apply. However, the notice also says “If necessary, the Affected Taxpayer may make arrangements to otherwise collect the total Applicable Taxes from the employee” but no further details of requirement is provided. Also, the Notice does not explicitly confirm this tax deferral program is mandatory or optional.
  • 5/12/2020 – IRS announced that temporary changes to section 125 cafeteria plans will extend the FSA and dependent care assistance programs claims to allow taxpayers to make mid-year changes. Previously provided temporary relief for high-deductible health plans may be applied retroactively to 1/1/20, and the permitted carryover for health FSAs is increased from $500 to $550.
  • 3/27/2020 – Congress recognized that for many, the ability to access retirement savings is a necessary lifeline to financially weather the pandemic. Under the Coronavirus Aid, Relief, and Economic Security (CARES) Act, P.L. 116-136, early withdrawals taken in 2020 due to COVID-19 hardships will not be subject to the 10% additional tax under Sec. 72(t) or the 25% additional tax on SIMPLE IRAs under Sec. 72(t)(6) if certain conditions are met. In order to avoid the 10% penalty, the distribution must be (1) made to a qualified individual, (2) from an eligible retirement plan, (3) between Jan. 1, 2020, and Dec. 31, 2020, and (4) $100,000 or less in aggregate.
  • 3/27/2020 – During the year of 2020, the deduction for qualified contributions are not subject to the limited percentage (usually 60 percent) of the taxpayer’s adjusted gross income (AGI). Individuals may deduct qualified contributions of up to 100 percent of their adjusted gross income. A corporation may deduct qualified contributions of up to 25 percent of its taxable income. Contributions that exceed that amount can carry over to the next tax year. To qualify, the contribution must be:
    • a cash contribution;
    • made to a qualifying organization;
    • made during the calendar year 2020
    • Contributions of non-cash property do not qualify for this relief.
    • Taxpayers may still claim non-cash contributions as a deduction, subject to the normal limits.
  • 3/27/2020 – There is a temporary increase in limits on contributions of food Inventory. For contributions of food inventory in 2020, business taxpayers may deduct qualified contributions of up to 25 percent of their aggregate net income from all trades or businesses from which the contributions were made or up to 25 percent of their taxable income.
  • 3/20/2020 – Individual and corporation 2019 income tax filing and payment deadline has been extended from April 15, 2020 to July 15, 2020. Individuals can defer up to $1m in payments, businesses can defer up to $10m in payments. 
  • 3/20/2020 – 2019 990s due between April 1, 2020, and before July 15, 2020, whether originally or pursuant to a valid extension, are required to be filed or extended (if applicable) by July 15, 2020.
  • 3/20/2020 – 2020 Q1 and Q2 estimated tax payments for individuals and corporations have been extended from April 15, 2020 to July 15, 2020.
  • 3/20/2020 – IRA contribution deadline has been extended to July 15, 2020. 
  • 3/20/2020 – Pursuing new and existing liens and levies will be suspended during this period. However, field officers will continue to pursue high-income non-filers and other similar activities. 

• Other Relief
  • 03/31/2022 – The SBA provides additional deferment of principal and interest payments for existing EIDL loans. This additional deferment adds an additional 6 months’ extension to the program’s existing 24-month deferral, for a total deferral of principal and interest payments of 30 months after the date of the loan.
  • 01/12/2021 –  If your restaurant is using Ubereats, then you might be able to take advantage of the new grant program. The application window is from 1/17-1/24. Click here for details and to apply. The following are eligible: 
     
    • Restaurants or food entrepreneurs not affiliated with a national brand, with fewer than five locations.​
    • A grant recipient must be an active Uber Eats partner as of January 2022 (verified by Uber).​
    • Must have 50 or fewer employees per location.​
    • Must have annual gross revenues in 2019 of less than $3 million per location.​
    • ​LISC will give weighted preference for women-owned, veteran-owned, LGTBQIA, and BIPOC-owned enterprises.
    • Restaurants in the follow
  • 09/25/2021 – The EIDL has been revamped, here are some details:
    • Several upgrades such as:
      • The cap is now $2 million, up from the former limit of $500,000 (No approval of loans greater than $500,000 until October 8, 2021. Businesses that already received an EIDL loan can request additional funds.
      • Restaurants can now apply EIDL funds to the payment and prepayment of nonfederal debt, including loans and credit cards. This allows you to swap out higher-rate debt with EIDL’s 3.75% rate. The funds can now also be used for regularly scheduled payments of federal debt. Other uses include payroll, rent/mortgage, utilities and other business expenses.
      • Principal and interest do not need to be paid for the first 24 months. (Existing loans with less than a 24-month deferment will be adjusted.)
      • Eligibility rules have been broadened for affiliated businesses. An affiliate is now defined as a business that you control or in which you have 50% or more ownership.
    • Restrictions for the EIDL:
      • To receive EIDL funds, businesses must have been in operation on or before January 31, 2020. The funds cannot be used to expand the business, for startup purposes or for prepayments on loans from a federal agency.
    • How to Apply:
      • First-time applicants: Complete an online COVID-19 EIDL application.
      • Businesses applying for an increase: Complete your request for an increase in your COVID-19 EIDL portal.
    • For more details, view the National Restaurant Association webinar More Flexibility and Funds: New SBA Loan Options for Restaurants and Small Businesses.
  • 04/27/2021 – The SBA released the latest FAQ regarding the Shuttered Venue Operators Grant, Grant Application Checklist, and Application User Guide, on 4/23. The Shuttered Venue Operators Grant Form 4506T can be found here. Applications re-opened on Saturday, April 24.
  • 03/26/2021 – SBA announced that for those exploring the Economic Injury Disaster Loan (EIDL) as an option for your business, starting the week of April 6, 2021, the SBA is raising the loan limit for the EIDL program from 6-months of economic injury with a maximum loan amount of $150,000 to up to 24-months of economic injury with a maximum loan amount of $500,000. For those who have already received a loan, SBA will reach out directly to provide info on how you can increase your amount on or after April 6. Loans-in-process will automatically be considered for the longer term and greater total amount. For more information on EIDL loans, click here. Earlier in March, you may recall that they also extended the deferment period on EIDLs to 2022, to allow businesses more time to build back.
  • 02/23/2021 – UberEats has a Restaurant Grant Program open through February 28 at 11:59pm. The nationwide program will distribute $4.5 million in relief to active UberEats and Postmates restaurant partners in the US who have been financially impacted by COVID-19. The $5,000 grants can be used on rent and utilities, payroll, vendor bills, upgrading technology, and other operating expenses. Click here for eligibility and details. 
  • 12/21/2020 – STIMULUS 4.0! This article will summarize the relief and additional programs available for small businesses and nonprofits through The Consolidated Appropriations Act of 2021, the new bill passed by Congress on December 21. 12/21/2020 
  • 8/20/2020 – The Coronavirus Food Assistance Program provides direct relief to farmers and ranchers who faced price declines and additional marketing costs due to COVID-19. Applications are accepted through August 28, 2020. Business for All / Hello Alice is accepting applications for up to $10,000 emergency COVID-19 Business for All Grants of up to $10,000 to help small businesses in crisis.
  • 8/01/2020 – Facebook’s Small Business Grants Program for Black-Owned Businesses – up to $4,000, consisting of $2,500 in cash and $1,500 in optional advertising credits, available to majority black-owned for-profit businesses in the US with 1-50 employees that have been in business for more than one year and have experienced challenges from COVID-19. Applications close on August 31.
  • 8/01/2020 – People Inc. COVID-19 Forgivable Small Business Loans – SBA COVID-19 microloans for $500 – $50,000 available to small businesses affected by the pandemic in the Grater Prince William area. No deadline listed.
  • 8/01/2020 – COVID-19 $10,000 Emergency Grants (Hello Alice Business for All) – provides grants up to $50,000 to support business grown and recovery. Grant applications due September 25, 2020.
  • 3/27/2020 – The Coronavirus Aid, Relief and Economic Security (“CARES”) Act was passed by the Senate on 3/27/20. We’ve summarized the key provisions such as the Paycheck Protection Program (PPP), as applied to small businesses and nonprofits, of this legislation here. 
  • 3/27/2020 – The SBA’s Office of Disaster Assistance will provide targeted, low-interest loans to small businesses that have been severely impacted by COVID-19. The SBA’s Economic Injury Disaster Loan program provides working capital loans of up to $2 million that can provide vital economic support to help qualified small businesses and private nonprofit organizations overcome the temporary loss of revenue as a result of the COVID-19 virus outbreak. These loans may be used to pay fixed debts, payroll, accounts payable, and other bills that cannot be paid because of the disaster’s impact. Terms are determined on a case-by-case basis, based upon each borrower’s ability to repay. You can get the process started here. More information about user experience and requirements can be understood through this article.
  • 3/27/2020 – The Federal Reserve has announced that it is establishing a Main Street Lending Program (Program) to support lending to small and medium-sized businesses that were in sound financial condition before the onset of the COVID-19 pandemic. Lender registration for federal MSLP is now open. Here is some insight about the loan:
    • The amount will range from $250k to $200 million. 
    • Five-year maturity, and principal and interest payments on the loans will be deferred for one year.
    • A term of five years at an interest rate of 3% more than the LIBOR rate.
    • No principal payments for the first two years
    • U.S. businesses may be eligible for loans if they meet either of the following conditions:
      • < 15,000 employees
      • 2019 revenue < $ 5 billion
    • Recipients of the PPP loan are eligible 
  • 3/25/2020 – The National Restaurant Association (NRA) will provide grants to restaurant industry employees who have been adversely impacted by COVID-19, financially, whether through a decrease in wages or loss of employment. Each approved grant is $500 per person. Restaurant employees can start applying on April 2, 2020 by clicking here. 
  • 3/25/2020 – The Verizon Small Business Recovery Fund will be awarding $10k for businesses impacted by COVID-19. Round 2 begins mid-April
  • The NASE (National Association for the Self-Employed) accepts applications for grants up to $4,000 each, for NASE members. Grants may be used for financing a particular small business need. NASE page here.
  • 3/27/2020 – The SBA will pay 6 months of principal, interest, and any associated fees that borrowers owe for all current 7(a), 504, and Microloans in regular servicing status as well as new 7(a), 504, and Microloans disbursed prior to September 27, 2020. This relief is not available for Paycheck Protection Program loans or Economic Injury Disaster loans. Borrowers do not need to apply for this assistance. It will be automatically provided, more info here. 
  • 3/22/2020 – The Families First Coronavirus Response Act, which takes effect on April 2, 2020, requires that small business employers (<500 employees) provide sick leave (2 weeks) and family leave (10 weeks) for eligible employees, which the government is willing to cover up to a certain amount. Please read our detailed blog post for more information.

District of Columbia

• Taxes Relief
  • 04/19/2021 – DC – Notice 2021-05: The District of Columbia enacted legislation amending D.C. Code § 47-1803.02 to exclude the following microgrants made by the District to businesses and from District gross income:
    • Public health emergency small business grants awarded pursuant to section 2316 of the Small and Certified Business Enterprise Development and Assistance Act of 2005
    • Public health emergency grants authorized pursuant to section 16(m)(1) of the Advisory Neighborhood Commissions Act of 1975, effective March 26, 1976 (D.C. Law 1-58; D.C. Official Code § 1-309.13(m)(1))
  • 03/19/2021- DC – Tax Notice 2021-02 COVID-19 Emergency Income and Franchise Tax Extension – The District of Columbia has extended the deadline to file and pay all income tax returns until May 17, 2021. This extension applies to all D-20, D-30, D-40, Standalone Schedule H, D-41, D-40B, and D-65 tax filers, and includes combined return filers. This extension is automatic and does not require taxpayers to apply. The deadlines to file Forms D-20ES, D-30ES, D-40ES, and D-41ES and to make estimated tax payments remain unchanged. The first quarter payments are due April 15, 2021.
  • 11/17/2020 – DC – OTR TAX NOTICE COVID-19 DIGITAL SIGNATURES: In an effort to protect public health and safety, the Office of Tax and Revenue will allow taxpayers and tax professionals to use digital signatures on forms, even those forms that cannot be filed electronically during the declared public health emergency.
  • 09/03/2020 – 09/03 OTR TAX NOTICE – COVID-19 FRANCHISE TAX NEXUS: The Office of Tax and Revenue will not seek to impose corporation franchise tax or unincorporated business franchise tax nexus solely on the basis of employees or property used to allow employees to work from home (e.g., computers, computer equipment, or similar property) temporarily located in the District during the period of the declared public emergency and public health emergency, including any further extensions by the Mayor and for 90 days after the Mayor declares an end to the public emergency. Furthermore, the presence of employees under these conditions will not cause a business to lose the protections of Public Law 86-272.
  • 03/31/2020 – Personal, partnership, corporate franchise, and unincorporated franchise tax return filing and payment deadline extended to July 15, 2020. You can still extend to October 15, but payment is due by July 15.  
  • 03/31/2020 – Sales tax payment (but not filing) for periods ending February 29, 2020 and March 31, 2020 has been extended to July 20, 2020. Filing and payment dates for April and May 2020 have not been extended. 
    • As of the week of July 28, OTR has determined that as long as your February and March taxes were FILED AND PAID by July 20th they will waive any interest payments and fees. When you log into your tax portal at mytax.dc.gov, the penalty fees should no longer appear.
  • 03/31/2020 – DC FP-31 Personal Property returns are due July 31. A 90-day extension is available.
  • 03/31/2020 – Corporate Biennial report extended to June 1
  • 03/31/2020 – Due date for the 2020 first quarter and second quarter estimated tax payments currently remain unchanged.
  • 03/31/2020 – ABRA Q1 financial statements extended to June 1. 

• Other Relief
  • 12/16/2021 – In DC, the Food Waste Innovation Grant is now open. These grants will provide support for restaurants, food manufacturers, shared commercial kitchens, and commercial corridors like Main Streets and Business Improvement Districts, to minimize food waste. The deadline to apply is January 31, 2022. Click here for more information.
  • 12/06/2021 – Great Street Grants (up to $50k) are available for small businesses in Great Street Corridor or Ward 2 Expansion. The deadline to apply is Jan 14.
  • 10/27/2021 -DC Mayor Bowser and the office of Deputy Mayor for Planning and Economic Development launched the $1.25M Inclusive Equity Impact Fund (IIEIF), which is designed to address the gap in capital for businesses that would otherwise not receive early-stage funding through conventional financing. This was launched in an effort to encourage DC businesses to come back. Eligible businesses are defined as businesses that have $2 million or less in annual revenue and certify that their business is unable to obtain conventional financing or is a business enterprise that cannot reasonably be expected to qualify for financing under the standards of commercial lending. In addition, the business must be a resident-owned business and a small business enterprise that can demonstrate that it is at least 51% owned by an individual who is, or a majority number of individuals who are economically disadvantaged individuals or individuals who have been subjected to racial or ethnic prejudice or cultural bias because of their identity as a member of a group without regard to their individual qualities. Applications for the Inclusive Innovation Equity Impact Fund Grants open 10/20/2021 at 3 pm. The application deadline is June 1, 2022.
  • 03/01/2021 – a new provision that places a 5% commission cap on take-out orders (pick up, nondelivery orders) when made through a third-party delivery platform. This is in addition to the 15% commission cap on all delivery orders made through a third-party delivery platform. At this time, both of these provisions are only in place during the Public Health Emergency. 
  • 02/09/2021 – Updates to Unemployment Programs in DC:
    • Federal Pandemic Unemployment Compensation (FPUC) – Update was implemented and individuals started receiving $300 FPUC payment since week ending January 2, 2021.
    • Pandemic Unemployment Assistance (PUA) – System updates will be completed for individuals to file their weekly certifications via DCnetworks after February 10, 2021.
    • Pandemic Emergency Unemployment Compensation (PEUC) – These system updates will be completed for impacted individuals to file their weekly certifications via DCnetworks after February 19, 2021.
    • Mixed Earners Unemployment Compensation (MEUC) – The application for MEUC will be ready February 15, 2021. MEUC payments will begin on February 19, 2021.
  • 02/01/2021 – The Entertainment Bridge fund is open through Friday, Feb 12.
  • 01/12/2021 – Downtown BID announced a $1M Pandemic Assistance Grant Program that will provide $5k-$15k to qualifying businesses located within the downtown BID, to supplement /complement the federal and DC gov grant programs by providing grants to those that do not qualify for federal and DC grants, or do qualify and have experienced revenue declines of over 25% during the pandemic. Applications are open from 1/14 – 1/28. Applicants must be located in Downtown BID, be either food service or non-restaurant retail, currently open, demonstrate a revenue decline for April-December 2020 of 25% or more when compared to April-December of 2019, and operate fewer than 10 locations outside of the DC region.
  • 12/07/2020 – 2021 Citywide Robust Retail Grants – DSLBD is accepting grant applications through January 28, 2021 at 2PM EST. These grants will provide up to $7,500 per business to 106 businesses from the total $800,000 in available funding for the fiscal year 2021. This grant will be operated as a reimbursement grant, awarded via lottery, to DC retail businesses that have met all eligibility requirements by the final deadline.
  • 12/01/2020 -DC has launched the Bridge Fund, a $100M investment in businesses and workers grappling COVID-19 in the hospitality, restaurants, entertainment, and retail sectors. Applications for the Bridge Fund are open Monday, Dec 7 through Monday, Dec 28. Eligible establishments include bookstores, clothing stores, salons and massage establishments, fitness studios, art galleries, and dry cleaners. Fifteen percent ($2.25M) will be set aside for business eligible as both Resident-Owned, AND as a Small Business Enterprise, AND are:
    • at least 51% owned by economically disadvantaged individuals;
    • at least 51% woman-owned; or
    • a certified Disadvantaged Business Enterprise
  • 10/01/2020 – As of October 1, on-premise licensees are permanently allowed to sell alcohol for carry-out and delivery. New provisions include:
    • Permanently allowing on-premises licensees to sell alcohol for carry-out and delivery with prepared food between 6:00 a.m.-1:00 a.m., daily.
    • Allowing on-premises licensees and manufacturers to sell alcohol starting at 6:00 a.m., daily.
    • Increasing the hours of sale and delivery of alcohol for off-premises licensees to 6:00 a.m. – 1:00 a.m., daily.
    • Expanding the District’s Extended Holiday Hour Program by six (6)-days.
    • Expanding Inaugural Week from a seven (7)-day to 16-day period.
    • Permanently implementing a Games of Skill Endorsement and increasing the maximum number of devices per establishment to five (5).
    • Sales tax on to-go alcohol sales has been reduced to 10% for off premise and carry out sales made by bars and restaurants.
  • 10/01/2020 – DC Small Business Resiliency Fund – the fund will provide up to $3M in emergency operational funding to small/local DC businesses with 50 or fewer employees, and independently-owned restaurants regardless of employee count. Funds may be used for business model redesign, business continuity, strengthening digital retail, new marketing efforts, and PPE. Applications will be accepted through October 26. Grant amounts will be $10,000.
  • 09/08/2020 – Mayor Muriel Bowser announced the DC Child Care Provider Relief Fund will provide $5 million in emergency operational funding to local child care facilities. Funds are intended to cover at least one month of operating expenses for any month during which COVID-19 has impacted the operations of the program. Click here for more information.
  • 09/01/2020 – Mayor Muriel Bowser announced the investment of $4 million through the new Streatery Winter Ready Grant program to assist restaurants with grants up to $6,000 as they winterize their outdoor dining areas and maintain outdoor dining operations through the colder months. Businesses can apply starting Monday, September 21, by visiting
  • 08/28/2020  – DC DMPED issued an RFA for the FY21 Great Streets Retail Small Business grant program, on August 28, 2020. The Great Streets Retail Small Business Grant is to support existing small businesses, attract new businesses, increase the District’s tax base, create new job opportunities for District residents, and transform designated emerging commercial corridors into thriving and inviting neighborhood centers. Online submissions only. Deadline to apply is 4:00 pm, September 28, 2020. Please click here for more information.
  • 07/27/2020 – DC DMPED issued an RFA for the FY20 Neighborhood Prosperity Fund (NPF) grant program, on Friday, July 24. The program is open to non-residential components of mixed-use projects in underserved portions of DC. The program will provide up to $3M in grants in areas where unemployment is 10% or greater, for only the commercial component of development projects (grocery stores, retail stores, restaurants, medical offices, professional offices, etc). The application deadline is Thursday, August 13, 2020. Additional details of the fund can be found here, and the application can be found here.
  • 04/07/2020 – On April 7, DC Council passed emergency legislation creating a mandatory 90-day mortgage deferment program for residential and commercial mortgage holders who request one. No late fees or penalties would accrue, and repayment of the deferred amount could be done via payment plan, not through a required balloon lump payment. This program requires landlords to pass along proportionate savings to their tenants if they receive a deferment.
  • 04/01/2020 – Unemployment
    • Apply online here.
    • Access FAQ
    • Maximum Weekly Benefit = $444.00 + $600.00 (starting May 1 and ending on or before July 31, 2020)
    • Short-Term Compensation (Work Share) is introduced, through December 31, 2020. This will allow employers to reduce an employee’s hours, rather than lay them off, and have unemployment make up part of the difference. More information to come.
    •  Eligibility
      • The following employees can apply for unemployment benefits as a result of the emergency act passed by DC Council:
        • Employees who have become unemployed or partially unemployed if their employer had to reduce or cease operations due to orders from the Mayor or Department of Health.
        • Employees who have become unemployed or partially unemployed due to a reduction in business revenue resulting from the circumstances giving rise to the public health emergency, as determined by the mayor.
        • Employees who have been quarantined or isolated by the Department of Health or any other applicable District, federal agency, or medical professional.
        • Employees who have self-quarantined or self-isolated in a manner consistent with the recommendations from the Department of Health, or any other applicable District, federal agency, or medical professional.
      • The definition of employee has been expanded to included self-employed individuals, contractors, and those seeking part time work who otherwise would not qualify. 
      • An affected employee can receive benefits even if the employer has provided a return to work date and/or the layoff is temporary.
      • Employers will not be financially penalized for an increase in workers requesting unemployment benefits.
      • 7 day waiting period to start receiving benefits has been removed.
      • Work search requirement has been removed.
      • When employees file a claim, they should put “COVID-19” as the reasoning. 
    • DC Gov is providing a one-time $1,200 stimulus payment for DC residents currently receiving PUA. Checks will go to people who applied for PUA by Nov 30, and should be received automatically before Dec 31.
    • Shared Work is a voluntary program that provides an alternative to layoffs for employers confronted with a temporary decline in business. The principle behind Shared Work is simple: instead of laying off a percentage of the work force to cut costs, an employer could reduce employees’ hours by the same percentage and keep the entire work force on the job. See this guide for more info. 
    • Mayor Muriel Bowser and the DOES announced the approval of the District’s application to participate in the Lost Wages Assistance (LWA) Program which will allow the District to offer an additional unemployment compensation benefit of $300 per week to eligible unemployment insurance recipients. To be eligible for this benefit, individuals must have a weekly benefit amount of at least $100 per week from an approved unemployment compensation program and must certify that they are unemployed or partially unemployed due to disruptions caused by COVID-19. Payments would be retroactive to August 1, 2020, and the District expects recipients will start receiving payments by the first week of October.
    • UI in DC was only designed to cover 26 weeks, but there is a 13-week extension available to those who apply and fill out an application.
      • for claimants started receiving UI on or after July 1, 2019 and have collected for 26 weeks, they are eligible for the PEUC extension, available here.
      • if a claimant has exhausted both the initial 26 weeks of UI and the 13-week PEUC extension, an additional 13 weeks is available through the Extended Benefits program, available here.
  • 05/01/2020 – Landlords must offer rent payment plans allowing for missed and late payments. 
  • 05/01/2020 – DC Health Link is not terminating coverage for non-payment of premium. They are providing a 60 day grace period that begins when the Public Health Emergency ends as determined by the Mayor. There is no need to contact them as the policy will be automatically applied to your account. 
  • 04/01/2020 – Family Medical Leave
    • The DC Paid Leave law was amended to be in line with the Families First Coronavirus Response Act (FFCRA) Businesses with between 50 and 499 employees must offer 2 weeks of paid leave for reasons outlined in the FFCRA
    • DC has added a new category of leave called Declaration of Emergency (DOE) leave. Unlike with the other types of DCFMLA leave, all employers with employees in the District of Columbia must provide DOE leave. Additionally, all employees who work in the District of Columbia are eligible for DOE leave, regardless of their length of service and number of hours worked during the 12-month period prior to the leave.
    • Employers must provide DOE leave to an employee who is unable to work because:
      • A public health emergency has been declared by the mayor and the Department of Health, any other District or federal agency, or a medical professional has recommended the employee self-quarantine or self-isolate; or
      • The government mandates that the employee be in quarantine or isolation.
    • DOE leave may be unpaid, but employees may be entitled to paid leave under the FFCRA, once it takes effect on April 2. If they aren’t eligible for paid leave under FFCRA, employees may be eligible for unemployment benefits.
    • The one-year employment requirement and 1,000-hour work requirement shall not apply to an employee who has been ordered or recommended to quarantine or isolate due to COVID-19.
      • Schedule of Liabilities, or balance sheet.
    • Department of Housing and Community Development will have community development block grants available that will provide direct economic relief to small businesses in DC neighborhoods. We will provide updates as they come through.
    • DC Council unanimously passed Bill 23-965, the Displaced Workers Right to Reinstatement and Retention Amendment Act of 2020, which provides positions and hours back to workers who were unable to work during the pandemic
  • 04/01/2020 – Dept of Housing and Comm Development (DHCD) is currently developing a new $1.5M program with Community Development Block Grant (CDBG) funds for microgrants to businesses in Wards 7 and 8. Applications are expected to open by early May.
  • 03/17/2020 – The COVID-19 Response Emergency Amendment Act of 2020 passed on March 17, 2020 prohibits electric, gas, and water from being disconnected for non-payment for the period of time while the Mayor has declared a public health emergency.
  • 03/15/2020 – Events DC announces $18m hospitality and tourism relief package to provide funding to support restaurants, hotels, and undocumented workers in Washington, DC. More info to be announced soon. 
  • 03/01/2020 – Office of the Deputy Mayor for Planning and Development (DMPED) committed $25m for offering small business microgrants. The application deadline to apply was March 31, award notifications will be sent out April 29 through May 8. If you don’t hear back by May 8 then you’re not awarded a grant. 

Maryland

• Taxes Relief
  • 03/11/2021 – 2020 individual, pass-through, fiduciary, or corporate income tax return deadline is extended to July 15, 2021. This includes first quarter estimated payments typically due on April 15, 2021, and second-quarter estimated payments typically due on June 15, 2021.
  • 03/11/2021 – Filing and payment of sales and use tax returns for sales taking place in March, April, and May of 2021 can be extended to July 15, 2021. Interest and penalty will be waived if the sales and use tax for sales taking place in March, April, and May of 2021 is paid by July 15, 2021. 
  • 02/16/2021 – Maryland RELIEF Act :
    • Sales and Use Tax Discount – The RELIEF Act provides for an alternative credit against the gross amount of sales and use tax owed by some vendors.
      • When – You can claim the credit for sales during the months of March, April, and May 2021.
      • How much – Eligible vendors may claim a credit against their sales and use tax for either the amount of the sales and use tax collected during the month for which the vendor claims the credit, or $3,000, whichever is less.
      • Who is eligible – 1) you must file a timely sales and use tax return or consolidated return; 2) the gross amount of sales and use tax remitted with the return may not exceed $6,000, and; 3) a vendor must choose to forgo the standard vendor credit in order to claim the enhanced vendor credit. 4) the credit does not apply to sales by a marketplace seller, as defined under § 11-101 of the Tax General Article. Marketplace facilitators reporting sales by a marketplace seller are not eligible to claim the credit.
    • Certain grants will not be included in taxable income
      • Businesses: Coronavirus Relief Payments including grants or loans applied for after March 5, 2020, that were provided to assist with coronavirus-related economic hardships can be subtracted from MD income for tax year 2020 and 2021.
      • Individuals: Unemployment Benefits and Coronavirus Relief Payments can be subtracted from MD income for tax year 2020 and 2021. State Economic Impact Payment be subtracted from MD income for tax year 2021
  • 01/19/2021 – 2020 Corporate and Pass-through Entity Income Tax Filings and Payments now due April 15, 2021
  • 01/19/2021 – Sales and Use tax returns due between Jan 20 and April 14, 2021, are now due April 15, 2021.
  • 01/19/2021 – Individual estimated income tax payments due between Jan 20 and April 14, 2021, are now due April 15, 2021. 
  • 03/31/2020 – 2019 Personal and corporate income tax payment and filing extended to July 15, 2020.
  • 03/31/2020 – 2020 Q1 and Q2 estimated tax payment deadline for individuals and corporations is extended to July 15, 2020.
  • 03/15/2020 – Sales tax payment and filing for sales taking place in February, March, April, and May of 2020 are extended to July 15, 2020.
  • 03/15/2020 – Withholding tax payment due for February, March, April, and May is extended to July 15, 2020. 
  • 03/15/2020 – Annual Report Filing and/or Personal Property Return filing extended from April 15 to July 15th for all entities.
  • 03/15/2020 – the Comptroller of Maryland agency has set up a dedicated email address — [email protected] — to assist businesses with extension-related questions. Business owners can also call the Comptroller’s Ombudsman at 410-260-4020.
  • 03/15/2020 – Taxpayers who are currently on a payment plan for delinquent business and/or income taxes and are unable to make those payments due to the COVID-19 crisis should contact this office at the following to discuss delaying payments:
    • Business taxpayers: [email protected]
    • Individual income tax taxpayer: [email protected]
  • 03/15/2020 – Maryland is automatically decoupled from the CARES Act provisions affecting tax year 2020, but conforms to CARES Act provisions affecting tax years 2018 and 2019.
  • 03/15/2020 – Collections of unpaid tax liabilities are on hold until after COVID State of Emergency is lifted. The office of Mayland Comptroller will be mailing notifications to certain tax filers of unpaid tax liabilities as well as other late payments on certain business taxes that were due July 15. While recipients of these notifications are not required to take any action at this time, please keep in mind that interest and penalties will continue to accrue on any unpaid tax balance until the liability is paid. Click here for more information.

• Other Relief
  • 05/04/2021 – The Small Business COVID-19 RELIEF Grant Program opened at 5 PM on 4/30/2021 and will close again at 11:59 PM on 5/15/2021. The application portal for new applicants can be found here. Note that MD will not be considering new applications from businesses in Howard, Montgomery, Washington, or Wicomico counties because those four have fully exhausted their portion of state grant funding
  • 04/06/2021 – MD Small Business COVID-19 Relief Grant program is still open March 30 – April 6. Funding is extremely limited and may ultimately result in approval on a first-come, first-serve basis. Eligible applicants must be an MD-based for-profit business that primarily engages in non-tangible services not subject to MD sales and use tax.
  • 03/26/2021 – The Maryland COVID-19 Small Business RELIEF Grant opened applications on 3/30/2021, and is accepting applications through April 6 at 11:59 pm. The grant utilizes $10 million in state RELIEF Act funding, and is open to small businesses with 20 or fewer employees, and who can demonstrate a 25% or greater reduction in revenue adjusted for COVID-19 costs such as sanitation, PPE in 2020 over 2019. Click here to see additional eligibility requirements and application details. The funds are expected to go quickly, so interested businesses should apply ASAP.
  • 01/19/2021 – A new $1B legislation package was unveiled on Monday, including the Recovery for the Economy, Livelihoods, Industries and Families (RELIEF) Act, to provide immediate financial relief and tax cuts for MD working families, small businesses, and those who lost their jobs. The Act would allow restaurants and small businesses to keep up to $3,000 per month for up to four months in sales tax.
  • 12/17/2020 – Governor Hogan announced additional economic relief initiatives, including relief for hotel and lodging businesses and additional relief for restaurants, as well as assistance for rural businesses and an additional $15 million to support entertainment venues. Initiatives include: 
    • $80M: Direct Relief for Restaurants: The governor’s initiative will provide direct grant relief to qualifying restaurants across the state. The funding will be allocated through local jurisdictions and must be distributed no later than December 31, 2020. Eligible uses of funds include:
      • Working capital, such as rent and purchase of equipment and services to expand outdoor dining through physical improvements including tents, heaters, warmers, and carts
      • Sanitization services
      • Purchase of PPE
      • Technology to support carryout and delivery
      • Infrastructure improvements, including HVAC system upgrades
  • 10/22/2020: $20M: Expansion of COVID-19 Layoff Aversion Fund: The governor’s initiative expands total funding to $30 million for the state’s COVID-19 Layoff Aversion Fund, which has helped small businesses with an average of 20 employees stay open and saved nearly 9,000 Maryland jobs. Grantees have used the average award size of $22,738 per business for such things as purchasing remote access equipment and software to promote teleworking, assisting with employee training and education, purchasing cleaning supplies and services to maintain an onsite workforce, and taking advantage of the Maryland Department of Labor’s Work Sharing Unemployment Insurance Program by supplementing employee income.
  • 10/22/2020 – $3M: Expansion of Arts Organization Funding: The governor’s initiative increases funding to $7 million for the Maryland State Arts Council’s (MSAC) Emergency Grant Program. In response to the COVID-19 State of Emergency, MSAC has created special grant opportunities that provide emergency funding to arts organizations and artists for losses sustained because of programming, operations, and events that have been modified or canceled.
  • 10/22/2020 – $2M: Hometown Tourism Program: The governor’s initiative provides $2 million for local Destination Marketing Organizations to support hometown tourism efforts that promote local restaurants, attractions, and shops.
  • 10/22/2020 – $100M: Emergency Rapid Response Fund for Small Businesses: The governor’s initiative sets aside $100 million that can be immediately deployed to areas where there is the greatest need as the pandemic continues to affect various sectors and as state and local governments wait for the federal government to take action on additional stimulus relief.
  • 10/08/2020 – MD announced $11.7M will be provided to the Nonprofit Maryland Legal Services Corporate (MLSC), to provide legal services for eviction cases.
  • 08/31/2020 – Comptroller extends freeze on reporting alcohol retailers to the credit-control list until February 1, 2021. As a result, distributors won’t need to notify the agency when retailers have payment issues, providing businesses additional flexibility as COVID-19 continues to have an impact. Click here for more information.
  • 07/20/2020: Expansion of Small and Minority Business Low-Interest Loans: The governor’s initiative doubles funding to $10 million for low-interest loans to small and minority businesses. Administered through the Maryland Small Business Development Financing Authority (MSBDFA), the program provides financing to businesses owned by economically and socially disadvantaged entrepreneurs. MSBDFA uses include working capital, supplies and materials, machinery and equipment acquisition, land acquisition, or real estate improvements.
  • 03/15/2020 – Maryland Department of Commerce will offer the following
    • A $75 million loan fund (for for-profit businesses only) offers no interest or principal payments due for the first 12 months, then converts to a 36-month term loan of principal and interest payments, with an interest rate at 2% per annum. Learn more.
    • A $50 million grant program for businesses and non-profits offers grants amounts up to $10,000, not to exceed 3 months of demonstrated cash operating expenses for the first quarter of 2020. Learn more.
    • A $5 million incentive program helps Maryland manufacturers to produce personal protective equipment (PPE) that is urgently needed by hospitals and health-care workers across the country. More details are expected to be announced by Friday, March 27, 2020.
    • A $5 million fund to incentivize businesses to manufacture personal protective equipment (PPE) and other supplies to satisfy the increasing needs of the healthcare industry. For information to be announced.
    • Additional existing financing programs for new businesses and expansion.
    • The governor’s initiative will provide the third installment of funding to the Maryland Small Business COVID-19 Relief Grant Fund, which awards grants of up to $10,000 to businesses of 50 or fewer employees. To date, the program has distributed more than 9,600 grants to small businesses across the state. This additional relief will clear the backlog of eligible applications and bring the program’s total funding to $145 million.
  • Montgomery County
    • 05/12/2021 – Montgomery County announced today a newly proposed $5.75 million in grant dollars specifically for restaurant and hotel relief, providing up to $10,000 grants for restaurants and foodservice businesses, and up to $25,000 grants for hotels. A public hearing and votes for the program funding are scheduled for 5/18 at 1:30 p.m. Click here to view the outline of the proposal. Click here for the public hearing information. 
    • 02/01/2021 – MoCo Restaurant Relief Grant opened 2/1/2021, offering grants of up to $10,000 for use for rent, payroll, equipment, tech to support carryout and deliver, and PPE. The deadline to apply is 2/10/2021.
    • 09/01/2020 – Reopen Montgomery Grant Program – the first lottery for grants was conducted August 6, but the lottery is still accepting applications. The Reopen Montgomery Program Grants will reimburse MoCo businesses and NFPs for expenses incurred to comply with State and County reopening requirements.
      • Funds will be awarded up to $5,000 per applicant, under a total of $14M appropriated for the program.
      • Applicants must submit documentation showing that at least 50% of the business’ employees or that 50% of the gross sales come from MoCO; receipts for allowable expenses not covered by other MoCo grants; a copy of the Articles of Incorporation or Organization; and be in good standing with the State of MD.
      • Further details and the link to the application can be found here.
      • Applications are still being accepted as of September 25, 2020.
    • 06/01/2020 – The Public Health Emergency Grant Program will provide up to $75k in funding to small businesses and nonprofits with fewer than 100 employees that can demonstrate they’ve suffered financial distress as a result of the critical steps and mandated closures the County and State of Maryland have put in place to stop the spread of COVID-19. Grant funding must be used for employee wages and benefits, taxes, debt, rent or other operating losses during the public health emergency. This program also includes a microgrant for local businesses and nonprofits up to $2,500 to purchase teleworking equipment and technology, to support teleworking capabilities during the COVID-19 emergency. 
  • Prince Georges County
    • 05/12/2021 – The deadline to apply for the Prince George’s County’s Restaurant Assistance Grant is 5/21. The grants provide up to $12,000 to Prince George’s County-based restaurants and food establishments. Click here for application details. 
    • 01/19/2021 – Prince George County added $3.3 M into their Restaurant Resiliency Fund, with grants available up to $25k for new applicants. The deadline to apply is Friday, Jan 22.
    • 11/01/2020 – College Park, MD has COVID-19 City Assistance Programs that appear to still be accepting applications
      • Business Assistance Grants up to $15,000 per business/owner, available to both for-profit and non-profit businesses with a physical presence in College Park
      • Modified Business Assistance & Facade Improvement Program, available to local business and commercial property owners for capital improvements to enhance the appears of the business and commercial district, will reimburse the total cost of exterior improvements up to $15,000 and interior improvements up to $5,000. No grant shall exceed $15k for any one property.
      • Resident Assistance Programs to provide financial assistance to families, senior citizens, and other individuals who have been impacted by the pandemic, to help with expenses such as rent/mortgage, unforeseen funeral costs, utility payments, and other emergency needs as deemed necessary by the City. The program ends funding on 12/1/2020. Eligible family/persons may receive up to $5,000 for indirect payments to the applicable payee or in gift cards for eligible expenses.
      • City Council Discretion Non-Profit Assistance Programs – the City Council may address food and other services at their discretion, such as $20,000 to Meals on Wheels and the College Park Food Bank. Applications are not accepted for these funds.
    • 5/15/2020 – County-based small businesses are eligible to receive a low-interest loan for up to 6 months of verified operating expenses including payroll, suppliers, rent, fixed debt payments and other business critical cash operating costs; not to exceed $100,000. Check detailed requirements and application here. 
  • Baltimore County
    • 4/28/2020 – Mayor Olszewski announced a series of relief programs, including a $10M in new grant funding for small businesses. Grant applications will be posted on the DEWD website, and they will begin accepting applications beginning May 11. See the Grant Criteria, Application, and Terms, here. Application and further details available here.
  • Howard County
    • 01/01/2021 – The Howard County Economic Development Authority has opened the HoCo RISE Grant Round 2. Applications from new applicants and renewals from existing recipients are due at 11:59 PM on November 29, 2020. Grants are available to Storefront Retail and Service businesses, and Restaurants. Round 2 grant values are estimated to be between $10,000 and $17,000 for restaurants; $10,000 for business associations; and between $3,000 and $6,000 for retail storefronts, farms, hotels, and childcare providers.
    • 09/09/2020 – County Executive Calvin Ball announced nearly $750,000 in grants for Howard County live venues and arts communities that have been impacted by the COVID-19 pandemic. The HoCo RISE Live Theatre and Artist Relief Funds, funded through the CARES Act, will support Howard County establishments including Merriweather Post Pavilion, Toby’s Dinner Theatre, and the Drama Learning Center in addition to individual artists and non-profit organizations. More info here. 
  • Hartford County
    • 05/11/2021 -Harford County MD opened a new COVID-19 Business Relief Grant for nonprofits, restaurants, and hotels. Applications for NPs are due June 4, 2021 at 5:00 PM; deadlines passed for restaurants (4/28) and hotels (5/4). Funds are to be used for expenses related to COVID-19 between March 2020 and December 2021, as long as those expenses have not been supported by other COVID relief funding. For example, NPs may use funds for working capital, such as rent, payroll, and job training, or for other operating costs used for the purpose of fulfilling the mission of the organization. Applicants must maintain a physical address in Harford County, have suffered adverse economic impacts, be in good standing with Harford County and the State of MD, be registered with the state, and may not currently be in default on any loans from Harford County, or delinquent on any taxes, fees, or other charges owed to the county.
    • 11/01/2020 – Hartford County announced that it will open up existing COVID-19 relief grant programs to businesses that opened since the pandemic began, and expand grants to include $7,500 grants to child care providers. Applications for child care grants and any business grants are due by 5 PM, December 4. Any licensed in-home, nonprofit, or faith-based child care establishments are eligible for the grants on a first-come, first-served basis. Note that with the exception of restaurants, businesses may only receive one type of Harford County grant (Small Business Relief, Home Grown Harford Farm Relief, or Business Owners Assistance).

Virginia

• Taxes Relief
  • 03/19/2021 – Governor Ralph Northam announced that he is directing the Department of Taxation to extend the individual income tax filing and payment deadline in Virginia from Saturday, May 1, 2021, to Monday, May 17, 2021. This deadline extension affects only individual income taxes and does not apply to estimated payments. Individuals who owe taxes will need to make payments by Monday, May 17, 2021, to avoid penalties.
  • 03/15/2021 – Expenses paid for using PPP funds are deemed deductible up to $100k under a new bill passed by VA
  • 03/31/2020 – Personal, corporate, and fiduciary income tax payment deadline extended to June 1, 2020. Please note that penalties will be waived, but interest will still accrue, so taxpayers who are able to pay by the original deadlines should do so. Although VA has not technically extended the filing deadline, they do offer an automatic extension filing deadline if you are unable to file by the original due date.
  • 03/31/2020 – Q1 estimated tax payment deadline for individuals and corporations is extended to June 1, 2020, Q2 remains June 15, 2020. 
  • 03/31/2020 – VA Sales & Use Tax payments were due March 20. The Tax Commissioner may, for good cause, grant a business an extension for up to thirty days. You must apply for the extension you are able to request an extension by using the Virginia Online Services site or by sending them a fax request. If the commissioner grants an extension beyond thirty days, then interest may be charged.
  • 12/22/20 – Executive Order Seventy-Four requires the Virginia Employment Commission (VEC) to mitigate a potential rise in the UI experience rating tax for businesses by holding them harmless for lay-offs that occurred during the pandemic. The temporary change will protect Virginia businesses from having to pay an additional $200 million to replenish the Unemployment Insurance Trust Fund. The Governor is also directing the VEC to begin automatically distributing UI benefits to unemployed Virginians who have been held in the agency’s determination process.
  • Fairfax County
    • 6/9/2020 – The county is announcing a new grant program called PIVOT, which the Board of Supervisors recently funded with $25 Million. The grant program, which will be administered through the Fairfax County Economic Development Authority (EDA) is designed to strategically support the hardest-hit sectors and help them to PIVOT from survival to future success. The PIVOT Grant program is expected to start taking applications on 23 June. Those interested can attend one of two informational webinars next week on Tues. 6/15 or Thurs. 6/17. Click here to learn more or to sign up for one of the informational webinars. 
    • 04/01/2020 – Personal property tax filing and payments extended to at least 6/1/2020
    • 04/01/2020 – Real estate taxes have been extended to August 2020 
  • City of Alexandria 
    • 04/01/2020 – Extended the Business Personal Property Tax Return filing date from May 1 to July 1, 2020. 
    • 04/01/2020 – Delayed payment of the 5% meals tax collected between February and June 2020. There is an option for a payment plan that will allow taxpayers to pay these taxes by June 2021. 
  • Arlington County
    • 04/01/2020 – Treasurer of Arlington County, has determined that late payment penalty and interest will not be imposed on local taxes with a payment due date between March 13 and April 30, 2020, if such taxes are paid in full by May 31, 2020. This decision primarily but not exclusively affects Arlington County Meals, Food, and Beverage Taxes and Transient Occupancy Taxes, which would ordinarily be due March 20 and April 20. Taxpayers should still file the required returns even if they are not paying the tax until a later date. Taxpayers are encouraged to pay their taxes on time if they have the financial means to do so. Any taxes previously paid will not be refunded. Taxpayers should direct questions to [email protected]

• Other Relief
  • 06/18/2021 – VA launched a $3M Return to Earn Grant Program, which will match payments from eligible small businesses to provide new hires with up to $1,000 to support their transition back into the workforce.
  • 02/23/2021 – VRLTA partnered with DoorDash to administer a new grant opportunity. DoorDash will award approximately 125 grants of $3,500 each for a total of up to $450,000 in grant money to Virginia businesses, to help local restaurants. The application process is currently open and closes on March 1st. Priority will be given to those businesses which have not received significant support at the federal, state, or local level. In addition, a minimum of 20% of the grants will be earmarked to minority-owned and/or women-owned businesses. Other eligibility requirements include: having less than $3 million in annual gross revenue and having 50 or fewer employees. Click here for more information to apply.  
  • 02/23/2021 – Virginia Rent Relief Program will provide $524M in new federal funding to help keep VA families in their homes, but providing rent payments to avoid eviction.
  • 01/01/2021 – Chesapeake Small Business COVID-19 Recovery grant – businesses with 50 or fewer employees are eligible for up to $10,000 in relief, including businesses who have received funding from PPP and EIDL. Funds must be used only on reimbursable expenses dated on or after 3/1/2020. Certain financial info and application must be submitted. Business must have made efforts to remain open and retain employees, must have been a registered Chesapeake Business since 3/1/2019, and must be current on City of Chesapeake taxes and have registered with the Commissioner of Rev for 2020. Applications are accepted 8/3/2020 until 12/30/2020, or until funds are depleted.
  • 10/07/2020 – New allocation of $12M in additional CARES funding for VA’s Rent and Mortgage Relief Program due to high demand for financial assistance. Landlord applications can be found here, and tenant applications can be found here.
  • 09/28/2020 – VA announced $1.7M in Community Development Block Grants for 3 projects across James City, York counties, and the City of Williamsburg to help with COVID-19 recovery. This funding may be used for shelter construction/rehab, testing and equipment manufacturing, training programs for healthcare or service industry workers transitioning to food or pharmaceutical delivery systems, acquisition costs for telework/telemedicine services, COVID-related business development or job creation, business assistance, or training to adapt to a new environment, small business recovery for rent/mortgage, and PPE. Funds will be distributed according to county, per the announcement guidelines.
  • 09/28/2020 – VA announced $8.4M in Community Development Block Grants for 14 projects across rural VA communities to help with COVID-19 recovery. This funding may be used for shelter construction/rehab, testing and equipment manufacturing, training programs for healthcare or service industry workers transitioning to food or pharmaceutical delivery systems, acquisition costs for telework/telemedicine services, COVID-related business development or job creation, business assistance, or training to adapt to a new environment, small business recovery for rent/mortgage, and PPE. Funds will be distributed according to county, per the announcement guidelines.
  • 07/27/2020 – Rebuild VA, a grant program to help small businesses and non-profits affected by COVID-19, is expanding eligibility criteria and increasing the amount of grant money businesses receive. An additional $30M has been directed to the program to increase the max grant award amount from $10k to $100k. Businesses that previously received a Rebuild VA grant will receive a second award correlated with the updated guidelines. Rebuild VA grant program expanded eligibility criteria to include businesses with less than $10M in gross rev or fewer than 250 employees. See Rebuild VA site for additional details or to apply. Rebuild VA funds may be used for:
    • payroll support, including paid sick, medical, or family leave, and costs related to group health care during those period of leave
    • employee salaries
    • mortgage, rent, and utilities
    • principal and interest payments for business loans from national or state-chartered banks, savings and loan institutes, or credit unions that were incurred before or during the State of Emergency
    • eligible PPE, cleaning and disinfecting materials, or working capital needed to address COVID-19 response.
  • 05/01/2020 – Workforce Innovation and Opportunity Act (WIOA) Rapid Response funding to support Northern VA employers to remain open during this emergency. The funds can be used for innovative strategies to maintain business operations. The funding request should not exceed $25k. 
  • 04/01/2020 – The nonprofit Virginia 30 Day Fund provides forgivable loans for VA-based small businesses, intended to provide immediate assistance (within a max of three days) to meet PR, preserve healthcare coverage, and preserve jobs while waiting for federal funding to come through. Details and Application can be found here. To qualify for assistance, the business must be
    • a small VA bus employing 3-30 people
    • based in VA and have been in operation for at least one year; and
    • owned and operated by VA residents.
  • Arlington County
    • 09/30/2021 – The Arlington County Board approved its Small Business GRANT 2.0 Program which will provide direct financial assistance to small businesses as they continue to recover from the COVID-19 pandemic. The GRANT 2.0 program is designed to provide immediate funds to businesses and nonprofits to aid in their short-term recovery and will focus on hard-to-reach businesses, as well as those industries most affected by the Governor’s Stay at Home orders who were not eligible or could not quickly pivot to respond to other grant opportunities. A total of $2 million is being allocated to the program through the American Rescue Plan Act. The program will provide two hundred grants of $10,000 each to eligible businesses and nonprofits with fewer than fifty employees and that have not received federal or state funding for COVID-19 relief. Businesses may use the grants for employee salary and benefits, as well as for other business capital and operating expenses directly related to the impacts of COVID-19. Special consideration will be given to those businesses whose staff is fully vaccinated or that follow COVID-19 testing protocols. We will share more information on how to apply as soon as it’s available.
  • Fairfax County 
    • 06/08/2020 – Fairfax Co announced that they voted/are creating the Fairfax Relief Initiative to Support Employers (Fairfax RISE)  – a $25M grant program for small businesses and NPs to be distributed based on the number of FTEs:
      • 1-10 employees: $10,000
      • 11-25 employees: $15,000
      • 26-49 employees: $20,000
      • the grant shall be used for similar expenses as PPP proceeds. Applications are expected to open in early June. applicants must be established and have at least one principal lace of business in Fairfax Co, have been in operation for more than one year, and have a valid BPOL.
    • 04/01/2020 – Starting April 28, microloans from the Fairfax County Small Business COVID-19 Recovery Fund will be made to eligible businesses in amounts up to $20,000 at 0% interest that can be used for critical operating expenses to offset some of the impacts of the shutdown. More information here. 
  • Loudoun County
    • 09/01/2020 – The Loudoun County Board of Supervisors unanimously approved $3 million in additional CARES Act funding for the COVID-19 Business Interruption Fund to support small businesses adversely impacted by the coronavirus. Applications for grants up to $5,000 can be submitted starting at noon on September 23 to noon on September 30, 2020. Previous recipients of the Business Interruption Fund are not eligible to apply. Each incorporated town in Loudoun County also have their own dedicated funds for business relief efforts. Click here for more information on the Business Interruption Fund and the dedicated town funds.  
    • 04/01/2020 – Loudoun County approved a new COVID-19 Business Interruption program, which authorizes cash grants of up to $10,000 to small businesses.
      • Applications for these grants open at noon on 4/29/2020, and close at noon on 5/2/2020.
      • More information here. 
      • Loudon County (VA) has increased allocations by $145,000 for the fifth round of COVID-19 Business Interruption Funds to cover all 660 certified eligible businesses with a $5,000 grant. Recipients will be contacted and grant funds disbursed starting 10/26.
  • Prince William County
    • 10/01/2020 – Capital Investment and Innovation Grant – grants of up to $200,000 for business and building owners that make physical improvements/renovations to continue to serve customers during the pandemic. Awardees will be reimbursed up to 50% fo physical improvement costs; grants may be awarded retroactively to any improvements made since 4/1/2020. Work must be completed by 12/1/2020. The deadline to apply is October 30, 2020. 
    • 10/01/2020 – Prince William Small Business Relief Micro-Grant Program – grants of up to $10,000 to Price William County small businesses and non-profits who have experienced at least a 25% decline in gross revenue (must be able to document decline due to COVID-19). Open until funds are exhausted.
    • 09/01/2020 – City of Manassas Park CARES Act Small Business Recovery Grant Program – designed to help eligible (including non-essential) businesses re-open during the pandemic. Applications must be received by September 30, 2020. 
  • City of Alexandria
    • 10/27/2020 – The Council approved an additional $2.4 million of CARES funding to seed the second round of Alexandria Back 2 Business (ALX B2B) grants. Click here for more information.
  • Gloucester County
    • 10/01/2020 – Gloucester County Middle Peninsula  – applications will be accepted through 11/15/2020. Funds can be used for reimbursement of business expenses including outdoor operations and seating, signage, modifications, computer hardware and software, and sanitation/disinfection equipment.
  • Isle of Wight County
    • 10/01/2020 – Isle of Wight County (includes Windsor and Smithfield) – the deadline to apply for round 2 is 10/30/2020. The one-time financial assistance of up to $4,000 is open to for-profit businesses. Businesses that received up to $2,000 in round 1 may still apply and receive an additional $2,000.
  • City of Norfolk
    • 10/01/2020 – City of Norfolk Coronavirus Relief Fund Grant – available to businesses with fewer than 50 employees with limits per category at: microenterprises with up to 5 employees – $5,000; small businesses with 6-25 employees, $15,000; small businesses with 26+ employees – $25,000. Nonprofits that deliver support services to Norfolk residents are eligible to apply for a $15,000 grant, which can be used for employee compensation, working capital, equipment, inventory, rent, or other business-critical operating expenses. Deadline to apply for 3rd round is 10/16/2020. 
  • 09/01/2020 – Portsmouth COVID-19 Business Recovery Grant – grant closes at 5 PM on 9/30/2020. $10,000 grants are open to small businesses, independently-owned franchise locations, and NPs in Portsmouth experiencing challenges as a result of the pandemic, with 50FTE or fewer as of 3/1/2020. Funds can be used for reimbursement related to expenses sustained since 3/24/20, including rent/mortgage, prorated insurance, private utilities, PPE, and marketing efforts.
  • 09/09/2020 – Suffolk Economic Development Authority Small Business Assistance Grants – 2nd round of funding is now open (as of 9/9/2020) to businesses that have experienced reduced operating hours, revenue losses, and/or loss/reduction of staff as a result of pandemic. Grant amounts will not exceed $5,000 per approved application. September Distribution will be limited to a total of $200,000 in grants. Deadline to apply is September 30, 2020 or until funds are extinguished. Applications and Guidelines can be found here.

New York/New York City

• Taxes Relief
  • 03/19/2021- NY – Noice N-21-1 – The Tax Commissioner has extended the due date for New York State personal income tax returns, and related tax payments, for the 2020 tax year from April 15, 2021, to May 17, 2021. Accordingly, 2020 personal income tax returns originally due on April 15, 2021, and related payments of tax, will not be subject to any failure to file, failure to pay, late payment, or underpayment penalties, or interest if filed and paid by May 17, 2021. Interest, penalties, and additions to tax with respect to such extended tax filings and payments will begin to accrue on May 18, 2021.
  • 04/01/2020 – NY allows tax preparers to file their client’s NYS tax returns with an electronic signature. Taxpayers and practitioners can permanently submit to NY state tax authorization forms with an electronic signature instead of the traditional wet signature
  • 04/01/2020 – Individual, partnership, corporate franchise, and unincorporated franchise tax return filing and payment are due July 15, 2020. You can still extend to October 15, but payment is due by July 15.
  • 04/01/2020 – Q1 estimated tax payments for NY/NYC individuals, corporations, and unincorporated businesses are due June 15, 2020.
  • 04/01/2020 – Q2 estimated tax payments for NY/NYC individuals, corporations, and unincorporated businesses are due July 15, 2020.
  • 03/15/2020 – NYS agrees to waive fines for businesses that miss sales tax deadline of 3/20/20.
  • 03/15/2020 – NYC: There will be a waiver of penalties (but not interest) for business and excise taxes due between March 16, 2020 and April 25, 2020. The waiver can be requested through a late filed extension, return, or separate request. The request can be sent via email to [email protected]. You must include the letter identification on your notice, or your EIN.

• Other Relief

• • 09/08/2021 – NY State COVID-19 Pandemic Small Business Recovery Grant Program is still accepting applications. Eligible businesses include: Small businesses, Micro-businesses, and For-profit independent arts and cultural organizations (collectively, “Eligible Applicants”) must be currently viable and have begun operation on or before March 1, 2019, and continue to be in operation as of the date of application (maybe shuttered due to COVID restrictions). Ineligible businesses include: All Non-Profits, Churches and other religious institutions; Government-owned entities or elected official offices; Businesses primarily engaged in political or lobbying activities; Businesses that received awards from the SBA Restaurant Revitalization Grant Program; Landlords and passive real estate businesses; Illegal businesses or enterprises; Other industry or business types as specified by Empire State Development.
  • 12/18/2020 – Announcement Regarding the Abatement of Penalties and Interest for Sales and Use Tax Due to the Novel Coronavirus, COVID-19 – The Governor has recently issued Executive Order 202.83 expanding the Tax Commissioner’s authority to abate late filing and payment penalties to also allow the Commissioner to abate interest on quarterly and part-quarterly (monthly) sales and use tax filings and remittances with a due date of December 21, 2020. Taxpayers seeking interest and penalty abatements for COVID-related filing and payment delays may request relief by visiting the Department’s website at www.tax.ny.gov. From the Department homepage, taxpayers can click on Tax Department response to novel coronavirus (COVID-19) to find instructions on how to apply for relief.
  • 11/01/2020 – NY updated their Emergency Grants page to include new COVID-19 resources still available, including the Artist Rescue Trust, The ARTS Council of the Southern Finger Lakes Emergency Arts Relief Grant, Artist Relief, Arts and Culture Leaders of Color Emergency Fund, and more. Some funding sources are outside of NY, but may still of assistance.
  • 10/01/2020 – DoorDash has committed $500,000 to new grant programs for NY restaurants, in partnership with the NYC Hospitality Alliance to help defray outdoor heating costs. Restaurants with three or fewer locations and 50 or fewer employees per venue will be able to apply for these $5,000 grants starting October 16, 2020. Applications will remain open through November 6, and disbursed shortly after each application is accepted/approved. Restauranteurs may use grant funds as reimbursement for costs already incurred on heaters.
  • 09/01/2020 – New York Forward Loan Fund is an economic recovery loan program aimed at supporting New York State small businesses, nonprofits and small landlords as they reopen after the COVID-19 outbreak and NYS on PAUSE. NYFLF targets the state’s small businesses with 20 or fewer full-time equivalent (FTE) employees (90% of all businesses), nonprofits and small landlords that have seen a loss of rental income. Click here for more information.
  • 04/01/2020 – NYC Employee Retention Grant Program offers small businesses with fewer than 5 employees a grant to cover 40% of payroll costs for two months to help retain employees. Businesses, including non-profits, must:
    • Be located within the five boroughs of New York City
    • Demonstrate that the COVID-19 outbreak caused at least a 25% decrease in revenue
    • Employ 1-4 employees in total across all locations
    • Have been in operation for at least 6 months
    • Have no outstanding tax liens or legal judgements
  • 04/01/2020 – NYC Small Business Continuity Loan Fund offers businesses with fewer than 100 employees who have seen sales decreases of 25% or more will be eligible for zero interest loans of up to $75,000 to help retain employees and ensure business continuity. Businesses must:
    • Be located within the five boroughs of New York City
    • Demonstrate that the COVID-19 outbreak caused at least a 25% decrease in revenue
    • Employ 99 employees or fewer in total across all locations
    • Demonstrate ability to repay the loan
    • Have no outstanding tax liens or legal judgements
    • CURRENTLY NOT ACCEPTING APPLICATIONS
  • Erie County
    • 10/13/2020 – Erie County Business Task Force has announced the Erie County Back to business grant program, which will provide grants to businesses with 50 or fewer employees. Priority will be given to businesses that have not yet received COVID-19 assistance, minority and women-owned businesses, those in highly-distressed zip codes, those seeking to hire back laid off or furloughed workers, and those businesses yet to re-open. Applicants must also demonstrate a loss of gross revenue or a reduced level or production/sales due to the pandemic, and have no more than $7.5M in gross total sales for 2019. Of the business’ employees, 90% must live in Erie County, and the business must have been open for at least a year. Funds must be spent by December 30, 2020, but can be used for a variety of expenditures (past and future). Eligible applicants will receive:
      • $10,000 for a sole proprietorship
      • $25,000 for businesses with 2-25 employees
      • $45,000 for businesses with 26-50 employees
  • 03/15/2021 – Changes in Paid Leave and Unemployment
    • Paid Leave
      • The new COVID-19 quarantine paid leave legislation guarantees job-protected paid leave to workers who are subject to mandatory or precautionary order of quarantine or isolation for COVID-19, issued by the state of New York, the Department of Health, local board of health, or any government entity authorized to issue such order, or whose minor dependent child is under such an order. 
        • The leave available to employees if they are subject to a mandatory or precautionary order of quarantine or isolation depends on the size of your business as of January 1, 2020, and/or whether you are a private or public employer:
          • Small Business: employer with < 11 employees as of 1/1/20 and < $1m in net income last year
            • Employees must be provided with job protection for the duration of the order of quarantine or isolation
            • Employees can access benefits through your Paid Family Leave and disability benefits policy
          • Medium business: employer with 11-99 employees as of 1/1/20; or Small business with >$1m in net income last year
            • Employees must be provided with job protection for the duration of the order of quarantine or isolation
            • Employees must be provided with at least 5 days of sick leave
            • Employees can access benefits through your Paid Family Leave and disability benefits policy
          • Large business: employer with 100 + employees as of 1/1/20
            • Employees must be provided with job protection for the duration of the order of quarantine or isolation
            • Employees must be provided with at least 14 days of sick leave
          • Public Employers: no matter how many employees
            • Employees must be provided with job protection for the duration of the order of quarantine or isolation
            • Employees must be provided with at least 14 days of sick leave
        • The leave available to employees whose minor dependent child is under a mandatory or precautionary order of quarantine or isolation issued by the state of New York, the Department of Health, local board of health, or any government entity authorized to issue such order due to COVID-19:
          • Employees may be eligible to take Paid Family Leave to care for them under same eligibility requirements as other Paid Family Leave. 
        • Click here for more information and employer responsibilities. 
    • Unemployment
      • Apply online here.
      •  Eligibility
        • An employee who has been laid off or whose hours have been reduced is eligible to apply for unemployment insurance from the State, regardless of whether the employer intends to reopen in the future.
        • Individuals will be paid for the first week of unemployment, up to a maximum of 26 weeks over a one- year period. Under certain circumstances, the State may extend the payment of unemployment benefits beyond 26 weeks
        • The former employee must (1) prove a recent work history, (2) be out of work through no fault of their own, (3) be ready, willing and able to work, and (4) be actively seeking employment.
        • An individual will receive $104 to $504 per week depending on their prior earnings.
      • $600 in additional weekly unemployment benefits will be made available to all New Yorkers; and the period covered by unemployment benefits is being extended for another 13 weeks, for total of 39 weeks.