The American Rescue Plan Act of 2021 (ARPA, 2021) was signed by President Biden on March 11, 2021 to address the continuing economic impact on employers and employees the coronavirus (COVID-19) pandemic has posed. The ARPA includes numerous tax provisions that may impact taxpayers in 2020 and later. The legislation extends and expands provisions found in the Families First Coronavirus Response Act (FFCRA), Coronavirus Aid, Relief and Economic Security (CARES) Act, and the Consolidated Appropriations Act, 2021 (CAA, 2021) that are discussed in our previous client alerts, which can be found by visiting our Coronavirus/COVID-19 Resources page.
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