Available Bills (226 bills)

Personal Bill # Categories Summary Status Folders Alabama COVID-19: Emergencies or disasters, declared by President 05/28/2020 - Died HB 180 General or Governor, Dept. of Rev. Commissioner pursuant to 2020 COVID-19: Tax authorized to waive International Fuel Tax adjournment McMillan Deadline Agreement and International Registration Plan History Extensions relating to motor vehicles, Sec. 40-2-11 am'd.

Alabama COVID-19: Emergencies or disasters, declared by President 05/28/2020 - Died SB 112 General or Governor, Dept. of Rev. Commissioner pursuant to 2020 COVID-19: Tax authorized to waive International Fuel Tax adjournment Figures Deadline Agreement and International Registration Plan History Extensions relating to motor vehicles, Sec. 40-2-11 am'd.

Alaska COVID-19: An Act extending the March 11, 2020, governor's 5/20/2020 - Died HB 311 General declaration of a public health disaster emergency pursuant to 2019 - 2020 COVID-19: in response to the COVID-19 pandemic; relating to adjournment HOUSE RULES BY REQUEST OF THE Government the powers of the director of insurance; relating to History GOVERNOR Assistance to standing orders issued by the chief medical officer; Businesses relating to professional licensing; relating to telemedicine and telehealth; relating to board of COVID-19: nursing fingerprint requirements; relating to the Government 2020 primary and general elections; relating to Assistance to permanent fund dividend applications; relating to Individuals automatic voter registration; relating to tax; relating COVID-19: Health to shareholder meetings; and providing for an Insurance and effective date. Medicaid COVID-19: Tax Deadline Extensions

Alaska COVID-19: Suspending Rules 24(c), 35, 41(b), and 42(e), 04/01/2020 - 1:30 HCR 20 General Uniform Rules of the Alaska State Legislature, P.M. 4/1/20 2019 - 2020 COVID-19: Tax concerning Senate Bill No. 241, extending the TRANSMITTED HOUSE RULES Deadline March 11, 2020, governor's declaration of a public TO GOVERNOR; Extensions health disaster emergency in response to the LEGISLATIVE novel coronavirus disease (COVID-19) pandemic RESOLVE 25; PERMANENTLY FILED 4/3 History

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 1 of 51 Personal Bill # Categories Summary Status Folders Alaska COVID-19: An Act extending the March 11, 2020, governor's Reported 04/09/2020 - SB 241 Eviction declaration of a public health disaster emergency On SIGNED INTO 2019 - 2020 Moratorium in response to the novel coronavirus disease LAW; CHAPTER SENATE RULES BY REQUEST OF COVID-19: (COVID-19) pandemic 10 SLA 20; THE GOVERNOR General EFFECTIVE DATE(S) OF LAW COVID-19: SEE CHAPTER Government History Assistance to Businesses COVID-19: Government Assistance to Individuals COVID-19: Liability Protection COVID-19: Remote Notarization COVID-19: Tax Deadline Extensions

Arkansas COVID-19: TO AUTHORIZE THE INTRODUCTION OF A 04/24/2020 - Died HR 1004x General NONAPPROPRIATION BILL TO AMEND THE in House 2020 COVID-19: Tax INCOME TAX IMPOSED ON INDIVIDUALS, Committee at Rep. Fredrick Love (D-AR) Deadline TRUSTS, AND ESTATES. Sine Die Extensions Adjournment History

Arkansas COVID-19: TO AUTHORIZE THE INTRODUCTION OF A 04/24/2020 - Died SR 4x General NONAPPROPRIATION BILL TO AMEND THE pursuant to 2020 COVID-19: Tax INCOME TAX IMPOSED ON INDIVIDUALS, adjournment Sen. Linda Chesterfield (D-AR) Deadline TRUSTS, AND ESTATES. History Extensions

California COVID-19: Personal income taxes: earned income credit. 09/30/2020 - Died AB 1593 General pursuant to 2019 - 2020 COVID-19: Tax adjournment Reyes (A) Deadline History Extensions

California COVID-19: Personal income taxes: timeliness penalty: 09/30/2020 - Died SB 1374 General abatement. pursuant to 2019 - 2020 COVID-19: Tax adjournment Sen. Steven Bradford (D-CA) Deadline History Extensions

Colorado COVID-19: Concerning delinquent interest payments for 06/14/2020 - HB 1421 General property tax payments. Governor Signed 2020 COVID-19: Tax History Rep. Dylan Roberts (D-CO) Deadline Extensions

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 2 of 51 Personal Bill # Categories Summary Status Folders District of Columbia COVID-19: COVID-19 Response Emergency Amendment Act 03/18/2020 - B23 718 Eviction of 2020 Returned from 2019 - 2020 Moratorium Mayor; Act A23- Mendelson COVID-19: 0247 Published in General DC Register Vol 67 and Page COVID-19: Price 3093, Expires on Gouging Jun 15, 2020 COVID-19: History Remote Meeting & Voting in Legislatures COVID-19: School Requirement Waivers COVID-19: Tax Deadline Extensions

District of Columbia COVID-19: COVID-19 Response Temporary Amendment Act 04/07/2020 - B23 719 General of 2020 Retained by the 2019 - 2020 COVID-19: Council; Motion to Mendelson Government Table Assistance to (Mendelson) Individuals History COVID-19: Paid Leave COVID-19: Price Gouging COVID-19: Remote Meeting & Voting in Legislatures COVID-19: School Requirement Waivers COVID-19: Tax Deadline Extensions

District of Columbia COVID-19: COVID-19 Response Supplemental Temporary 10/23/2020 - Law B23 734 Eviction Amendment Act of 2020 L23-0129, 2019 - 2020 Moratorium Effective from Oct Mendelson COVID-19: 09, 2020 General Published in DC Register Vol 67 COVID-19: Health and Page 12235, Insurance and Expires on May Medicaid 21, 2021 COVID-19: Price History Gouging COVID-19: Remote Meeting & Voting in Legislatures COVID-19: School Requirement Waivers COVID-19: Tax Deadline Extensions

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 3 of 51 Personal Bill # Categories Summary Status Folders District of Columbia COVID-19: Coronavirus Omnibus Emergency Amendment Act Reported 05/13/2020 - B23 750 Eviction of 2020 On Signed by the 2019 - 2020 Moratorium Mayor and Mendelson COVID-19: Enacted with Act General Number A23- 0317, Expires on COVID-19: Aug 11, 2020; Government Returned from Assistance to Mayor; Retained Businesses by the Council; COVID-19: Act A23-0317 Government Published in DC Assistance to Register Vol 67 Individuals and Page 5235 COVID-19: History Insurance Misc. COVID-19: Paid Leave COVID-19: Remote Notarization COVID-19: Tax Deadline Extensions Notary: E-Notary, Remote Notary

District of Columbia COVID-19: Coronavirus Omnibus Temporary Amendment Act 06/09/2020 - B23 751 General of 2020 Agendized-Not 2019 - 2020 COVID-19: considered Mendelson Government History Assistance to Businesses COVID-19: Government Assistance to Individuals COVID-19: Insurance Misc. COVID-19: Paid Leave COVID-19: Tax Deadline Extensions Notary: E-Notary, Remote Notary

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 4 of 51 Personal Bill # Categories Summary Status Folders District of Columbia COVID-19: Coronavirus Support Emergency Amendment Act 06/09/2020 - B23 757 Eviction of 2020 Retained by the 2019 - 2020 Moratorium Council; Act A23- Mendelson COVID-19: 0326 Published in General DC Register Vol 67 and Page COVID-19: 7045, Expires on Government Jun 09, 2020 Assistance to History Businesses COVID-19: Government Assistance to Individuals COVID-19: Health Insurance and Medicaid COVID-19: Paid Leave COVID-19: Price Gouging COVID-19: Remote Meeting & Voting in Legislatures COVID-19: Remote Notarization COVID-19: Tax Deadline Extensions Notary: Remote Notary

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 5 of 51 Personal Bill # Categories Summary Status Folders District of Columbia COVID-19: Coronavirus Support Temporary Amendment Act Reported 10/23/2020 - Law B23 758 Eviction of 2020 On L23-0130, 2019 - 2020 Moratorium Effective from Oct Mendelson COVID-19: 09, 2020 General Published in DC Register Vol 67 COVID-19: and Page 12236, Government Expires on May Assistance to 21, 2021 Businesses History COVID-19: Government Assistance to Individuals COVID-19: Health Insurance and Medicaid COVID-19: Paid Leave COVID-19: Price Gouging COVID-19: Remote Meeting & Voting in Legislatures COVID-19: Remote Notarization COVID-19: School Requirement Waivers COVID-19: Tax Deadline Extensions Notary: Remote Notary

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 6 of 51 Personal Bill # Categories Summary Status Folders District of Columbia COVID-19: Coronavirus Support Congressional Review 06/11/2020 - B23 759 Eviction Emergency Amendment Act of 2020 Returned from 2019 - 2020 Moratorium Mayor; Act A23- Mendelson COVID-19: 0328 Published in General DC Register Vol 67 and Page COVID-19: 7598, Expires on Government Sep 06, 2020 Assistance to History Businesses COVID-19: Government Assistance to Individuals COVID-19: Health Insurance and Medicaid COVID-19: Paid Leave COVID-19: Price Gouging COVID-19: Remote Meeting & Voting in Legislatures COVID-19: Remote Notarization COVID-19: Tax Deadline Extensions Notary: Remote Notary

District of Columbia Affordable Fiscal Year 2021 Budget Support Act of 2020 Reported 08/31/2020 - B23 760 Housing On Signed by the 2019 - 2020 COVID-19: Mayor and Mendelson Eviction Enacted with Act Moratorium Number A23- 0407; Published COVID-19: in DC Register General Vol 67 and Page COVID-19: 10493 Government History Assistance to Businesses COVID-19: Government Assistance to Individuals COVID-19: Tax Deadline Extensions Opportunity Zones

District of Columbia COVID-19: Performing Arts Promotion Emergency Amendment 08/07/2020 - Act B23 834 General Act of 2020 A23-0348 2019 - 2020 COVID-19: Tax Published in DC Todd Deadline Register Vol 67 Extensions and Page 9398, Expires on Oct 24, 2020 History

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 7 of 51 Personal Bill # Categories Summary Status Folders District of Columbia COVID-19: Coronavirus Support Second Congressional Reported 08/19/2020 - B23 869 Eviction Review Emergency Amendment Act of 2020 On Signed by the 2019 - 2020 Moratorium Mayor and Mendelson COVID-19: Enacted with Act General Number A23- 0405, Expires on COVID-19: Nov 16, 2020 Government History Assistance to Businesses COVID-19: Government Assistance to Individuals COVID-19: Health Insurance and Medicaid COVID-19: Liability Protection COVID-19: Paid Leave COVID-19: Price Gouging COVID-19: Remote Meeting & Voting in Legislatures COVID-19: Remote Notarization COVID-19: Tax Deadline Extensions Notary: E-Notary, Remote Notary

District of Columbia Affordable Fiscal Year 2021 Budget Support Congressional 11/06/2020 - Act B23 934 Housing Review Emergency Act of 2020 A23-0426 2019 - 2020 COVID-19: Published in DC Mendelson Eviction Register Vol 67 Moratorium and Page 12848, Expires on Jan COVID-19: 17, 2021 General History COVID-19: Government Assistance to Businesses COVID-19: Government Assistance to Individuals COVID-19: Health Insurance and Medicaid COVID-19: Tax Deadline Extensions Landlord/Tenant: Rent Control Opportunity Zones Taxation

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 8 of 51 Personal Bill # Categories Summary Status Folders District of Columbia COVID-19: COVID-19 Response Emergency Declaration 03/17/2020 - PR23 772 Eviction Resolution of 2020 Final Reading 2019 - 2020 Moratorium History Mendelson COVID-19: General COVID-19: Price Gouging COVID-19: Remote Education COVID-19: School Requirement Waivers COVID-19: Tax Deadline Extensions

District of Columbia COVID-19: COVID-19 Response Supplemental Emergency 04/21/2020 - PR23 784 General Declaration Resolution of 2020 Retained by the 2019 - 2020 COVID-19: Paid Council Mendelson Leave History COVID-19: Tax Deadline Extensions

District of Columbia COVID-19: Performing Arts Promotion Emergency Declaration 07/07/2020 - PR23 877 General Resolution of 2020 Final Reading 2019 - 2020 COVID-19: Tax History Todd Deadline Extensions

Florida COVID-19: Increasing a population limit on counties that may 04/08/2020 - HB 7097 General use tourist development tax revenues for certain Approved by 2020 COVID-19: Tax uses; extending the timeframe within which certain Governor; Appropriations Committee Deadline changes to property damaged or destroyed by Chapter No. Extensions Hurricane Michael must commence to prevent the 2020-10 Related Bills: assessed value of the property from increasing; History SB 508 SB 524 SB 542 HB 429 HB revising the deadlines for applying for additional 689 HB 701 SB 1174 HB 919 SB 1236 ad valorem tax exemptions for certain SB 1240 HB 6057 SB 62 SB 1348 HB servicemembers for a specified tax year; 1257 HB 1369 SB 1752 HB 7063 SB authorizing a property appraiser in a county for 7060 which the Governor has declared a state of emergency to post notices of proposed property taxes on its website if mailing the notice is not possible; providing sales tax exemptions for certain clothing, wallets, bags, school supplies, personal computers, and personal computer-related accessories during a certain timeframe. providing sales tax exemptions for certain disaster preparedness supplies during a certain timeframe, etc.

Illinois COVID-19: As enrolled: amends The Liquor Control Act of 06/02/2020 - HB 2682 General 1934 Governor 2019 - 2020 COVID-19: Tax Approved; Rep. Michael J. Zalewski Deadline Effective Date Extensions June 2, 2020; Public Act 101- 0631 History

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 9 of 51 Personal Bill # Categories Summary Status Folders Illinois COVID-19: Amends the Property Tax Code. Provides that, if a 05/18/2020 - First HB 5768 General disaster is declared by proclamation of the Reading; 2019 - 2020 COVID-19: Tax Governor for all counties in the State due to a Referred to Rules Rep. Allen Skillicorn (R-IL) Deadline public health emergency, then the due date for the Committee Extensions first installment of property taxes due in that History calendar year shall be delayed by 90 days, and no penalties or interest shall accrue during that extension. Effective immediately.

Illinois COVID-19: Amends the Property Tax Code. Provides that, 05/18/2020 - First HB 5772 General with respect to 2019 taxes (payable in 2020), no Reading; 2019 - 2020 COVID-19: Tax installment of taxes due under this Code shall Referred to Rules Rep. Joe Sosnowski (R-IL) Deadline become delinquent until 90 days after each Committee Extensions installment would otherwise become delinquent. History Provides that, during the 90-day period, neither penalties nor interest shall be charged. Effective immediately.

Illinois COVID-19: Amends the Illinois Income Tax Act. Provides that, 05/22/2020 - HB 5791 General if a disaster is declared by proclamation of the Filed with the 2019 - 2020 COVID-19: Tax Governor for all counties in the State due to a Clerk by Rep. Rep. Charles Meier Deadline public health emergency, the income tax filing and Charles Meier; Extensions tax payment deadline required by the State of First Reading; Illinois shall be extended until 90 days after the Referred to Rules end of the Governor's declaration. Effective Committee immediately. History

Illinois COVID-19: Amends the Use Tax Act, the Service Use Tax Act, 05/22/2020 - HB 5792 General the Service Occupation Tax Act, and the Retailers' Filed with the 2019 - 2020 COVID-19: Tax Occupation Tax Act. Provides for the deferral of Clerk by Rep. Rep. Ann M. Williams Deadline tax payments due under the Acts for businesses Ann M. Williams; Extensions that meet both of the following criteria: (i) the First Reading; business had an adjusted gross income of less Referred to Rules than $3,000,000 in a taxable year beginning in Committee calendar year 2019 and (ii) its monthly revenue in History calendar year 2020 is more than 15% lower than its average monthly revenue in calendar year 2019. Sets forth the deferral period. Amends the Illinois Administrative Procedure Act to provide for emergency rulemaking. Effective immediately.

Illinois COVID-19: As enrolled: Amends The Liquor Control Act of 06/02/2020 - HB 2682x General 1934 Governor 2019 - 2020 COVID-19: Tax Approved; Rep. Michael J. Zalewski Deadline Effective Date Extensions June 2, 2020; Public Act 101- 0631 History

Illinois COVID-19: Amends the Property Tax Code. In a county with 06/05/2020 - SB 685x General fewer than 3,000,000 inhabitants, provides for the Governor 2019 - 2020 COVID-19: Tax permissive waiver of interest and penalties. Approved; Public Sen. David Koehler Deadline Act 101-0635 Extensions History

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 10 of 51 Personal Bill # Categories Summary Status Folders Iowa COVID-19: A bill for an act relating to state and local taxation 06/14/2020 - Died SF 2419 General and regulation, the Iowa reinvestment Act, pursuant to 2019 - 2020 COVID-19: innovation fund, hunting and fees, and providing adjournment COMMITTEE ON WAYS AND MEANS Government for properly related matters, and including History Assistance to effective date and retroactive applicability Related Bills: Businesses provisions. SSB 3202 HF 2641 COVID-19: Tax Deadline Extensions

Iowa COVID-19: A bill for an act relating to state and local taxation 06/14/2020 - Died SSB 3202 General and regulation, the Iowa reinvestment Act, pursuant to 2019 - 2020 COVID-19: Tax innovation fund, hunting and fees, and providing adjournment COMMITTEE ON WAYS AND MEANS Deadline for properly related matters, and including History Extensions effective date and retroactive applicability Related Bills: provisions.(See SF 2419.) Home Buying SF 2419 Programs: First Time Home Buyer Savings Accounts

Kansas COVID-19: Enacting the COVID-19 state tax abatement and 06/04/2020 - Died SB 3x General relief (COSTAR) act providing a temporary in Committee 2019 - 2020 COVID-19: Tax retailers' sales tax exemption. History Sen. Mike Thompson (R-KS) Deadline Extensions

Kansas COVID-19: Enacting the Kansas taxpayer protection act; 06/04/2020 - SB 4x General extending certain income tax return filing and Committee Report 2019 - 2020 COVID-19: Tax payment deadlines; establishing notice and public recommending bill Sen. Caryn Tyson (R-KS) Deadline hearing requirements prior to approval by (more) be passed by Extensions Committee on Assessment and Taxation; Died on General Orders History

Kentucky COVID-19: Amend KRS 138.130 to define terms for taxes on 04/15/2020 - HB 351 Essential tobacco products; amend KRS 138.140 to taken from Rules; 2020 Business increase the surtax on cigarettes and the excise posted for S. Rudy Designations & tax on chewing tobacco, snuff, and tobacco consideration of Shelter in Place products effective July 1, 2020; impose an excise Governor's veto; COVID-19: tax on vapor products effective July 1, 2020; veto overridden in General remove exemption for modified risk tobacco House 57-32; products; amend KRS 138.143 to impose a floor veto overridden in COVID-19: Tax stock tax on cigarettes, all forms of tobacco Senate 24-9; Deadline products, and vapor products; amend KRS enrolled delivered Extensions 141.0401 to increase the minimum limited liability to Secretary of entity tax to $225, currently $175; apply increase State (Acts Ch. in limited liability entity tax to taxable years 91) beginning on or after January 1, 2020; History EMERGENCY.

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 11 of 51 Personal Bill # Categories Summary Status Folders Kentucky COVID-19: Amend KRS 304.17A-005 to define terms; create 03/30/2020 - SB 150 General new sections of Subtitle 17A of KRS Chapter 304 signed by 2020 COVID-19: to require the commissioner of insurance to Governor; (Acts R. Alvarado Government establish a database of billed health care service ch. 73) Assistance to charges; require an insurer to reimburse for History Businesses unanticipated out-of-network care; prohibit balance billing from a provider who has been COVID-19: reimbursed as required; provide for an Government independent dispute resolution program to review Assistance to reimbursements provided for unanticipated out-of- Individuals network care; allow unregulated health plans to COVID-19: Tax opt-in to requirements; require insurers to provide Deadline certain notices in an explanation of benefits; Extensions amend KRS 304.17A-254 and 304.17A-505 to require certain disclosures; create a new section of KRS Chapter 365 to allow the Attorney General to enjoin persons violating Section 3; amend KRS 18A.225 to require the state employee health plan to comply with Sections 3 and 4 of the Act; amend KRS 304.17A-0954, 304.17A-096, 304.17A-500, 304.17A-580, 304.17A-649, 304.17B-001, 304.17B-015, 304.17B-033, 304.17C-010, 304.18- 114, 304.38A-010, and 304.39-241 to conform; repeal KRS 304.17A-640; EFFECTIVE January 1, 2021.

Louisiana COVID-19: TAX CREDITS: Authorizes an income tax credit for 07/13/2020 - HB 37x General certain businesses whose operations were Signed by the 2020 COVID-19: Tax interrupted as a result of the COVID-19 pandemic Governor. Beau Beaullieu Deadline (Items #26 and 65) Becomes Act No. Extensions 31.; Effective date: 07/01/2020. History

Louisiana COVID-19: TAX/TAXATION: Provides for the administration, 06/11/2020 - HB 561 General enforcement, and adjudication of state and local Signed by the 2020 COVID-19: Tax taxes and for the jurisdiction of the Board of Tax Governor. Rep. Stephen Dwight (R-LA) Deadline Appeals (EN SEE FISC NOTE LF RV See Note) Becomes Act No. Extensions 278.; Effective date: See Act. History

Louisiana COVID-19: FEES/LICENSES/PERMITS: Provides relative to 10/07/2020 - HB 27xx General fees charged to businesses by state agencies Becomes HB 94. 2020 COVID-19: Tax during a state of emergency (Items #2, 3, 32, and History Rep. Jerome Zeringue (R-LA) Deadline 35) (OR DECREASE SG RV See Note) Extensions

Louisiana COVID-19: FEES/LICENSES/PERMITS: Provides relative to 10/23/2020 - Sent HB 94xx General fees charged to businesses by state agencies to the Governor 2020 COVID-19: during a state of emergency (Items #2, 32, and 35) for executive Jerome Zeringue Government (RE DECREASE SG RV See Note) approval. Assistance to History Businesses COVID-19: Tax Deadline Extensions

Louisiana COVID-19: TAX/SEVERANCE TAX: Suspends the severance 06/01/2020 - Died HCR 34 General taxes levied on oil, natural gas, distillate, and pursuant to 2020 COVID-19: Tax condensate adjournment Rep. Phillip DeVillier (R-LA) Deadline History Extensions

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 12 of 51 Personal Bill # Categories Summary Status Folders Louisiana COVID-19: TAX/CORP FRANCHISE: Suspends the 06/01/2020 - Died HCR 43 Essential corporation franchise tax levied on domestic and pursuant to 2020 Business foreign corporations and the initial tax levied on adjournment Rick Edmonds Designations & certain business entities subject to the corporation History Shelter in Place franchise tax COVID-19: General COVID-19: Tax Deadline Extensions

Louisiana COVID-19: TAX/SEVERANCE TAX: Suspends the severance 06/01/2020 - Died HCR 65 General taxes levied on oil, natural gas, distillate, and pursuant to 2020 COVID-19: Tax condensate (EG DECREASE GF RV See Note) adjournment Rep. Stuart Bishop (R-LA) Deadline History Extensions

Louisiana COVID-19: TAX/CORP FRANCHISE: Suspends the lower tier 06/04/2020 - HCR 66 General of the corporation franchise tax levied on domestic Taken by the 2020 COVID-19: Tax and foreign corporations and the initial tax levied Clerk of the Stuart J. Bishop Deadline on certain business entities subject to the House and Extensions corporate franchise tax (EN -$5,800,000 GF RV presented to the See Note) Secretary of State in accordance with the Rules of the House. History

Louisiana COVID-19: TAX/STATE: Suspends individual and corporate 06/01/2020 - Died HCR 72 General income taxes; income taxes on estates or trusts; pursuant to 2020 COVID-19: Tax corporation franchise taxes, including the initial tax adjournment Rep. Alan Seabaugh (R-LA) Deadline levied on certain corporations and entities; state History Extensions sales and use taxes; severance taxes; and state excise taxes levied on alcoholic beverages, tobacco products, gasoline, diesel fuels, and special fuels for a certain period of time

Louisiana COVID-19: TAX/INCOME/PERSONAL: Provides for the 06/01/2020 - Died SB 139 General extension of state income taxes. (1/1/21) pursuant to 2020 COVID-19: Tax adjournment R. L. Bret Allain, II Deadline History Extensions

Louisiana COVID-19: REVENUE DEPARTMENT: Requires the 06/30/2020 - Died SB 23x General Department of Revenue to waive penalties and pursuant to 2020 COVID-19: Tax abate interest for certain taxpayers. (Item #29) adjournment Rick Ward, III Deadline (7/1/20) History Extensions

Louisiana COVID-19: REVENUE DEPARTMENT: Provides for the 06/12/2020 - SB 334 General funding of the operations of the Department of Signed by the 2020 COVID-19: Tax Revenue. (2/3 - CA7s2.1(A)) (See Act) (RR1 SEE Governor. R. L. Bret Allain, II Deadline FISC NOTE GF RV See Note) Becomes Act No. Extensions 348.; Effective date: See Act. History

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 13 of 51 Personal Bill # Categories Summary Status Folders Louisiana COVID-19: Tax Provides for tax filing and payment extensions. 06/04/2020 - SB 498 Deadline (gov sig) (EN SEE FISC NOTE GF RV See Note) Signed by the 2020 Extensions Governor. R. L. Bret Allain, II Becomes Act No. 47.; Effective date 6/4/2020. History

Louisiana COVID-19: TAX/FRANCHISE/CORPORATE: Suspends 06/01/2020 - Died SCR 26 General corporate franchise tax for the 2021 tax year. pursuant to 2020 COVID-19: Tax adjournment Sen. Sharon Hewitt (R-LA) Deadline History Extensions

Maine COVID-19: An Act To Amend the State Tax Laws 03/18/2020 - LD 2047 General Enacted; 2019 - 2020 COVID-19: Tax Governor's Representative Ryan TIPPING Deadline Action: Signed Extensions History

Maine COVID-19: An Act To Implement Provisions Necessary to the 03/18/2020 - LD 2167 General Health, Welfare and Safety of the Citizens of Maine Emergency 2019 - 2020 COVID-19: in Response to the COVID-19 Public Health Enacted; President Troy JACKSON Government Emergency Governor's Assistance to Action: Businesses Emergency Signed COVID-19: History Government Assistance to Individuals COVID-19: Remote Education COVID-19: Remote Meeting & Voting in Legislatures COVID-19: Tax Deadline Extensions

Massachusetts COVID-19: An Act to further address challenges faced by 04/02/2020 - HB 4586 General municipalities, school districts and state authorities Reported on the 2019 - 2020 COVID-19: resulting from COVID-19 residue by H4616 Charles D. Baker Remote History Education COVID-19: School Requirement Waivers COVID-19: Tax Deadline Extensions

Massachusetts COVID-19: AN ACT TO FACILITATE THE DELAY OF THE 04/29/2020 - HB 4593 General INCOME TAX FILING DEADLINE Accompanied a 2019 - 2020 COVID-19: Tax new draft, see Gov. Charlie Baker (R-MA) Deadline H4677 Extensions History Related Bills: HB 2

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 14 of 51 Personal Bill # Categories Summary Status Folders Massachusetts COVID-19: An Act to address challenges faced by 04/03/2020 - HB 4598 General municipalities and state authorities resulting from Signed by the 2019 - 2020 COVID-19: Tax COVID-19 Governor, House Committee on Ways and Means Deadline Chapter 53 of the Extensions Acts of 2020 History Notary: E-Notary

Massachusetts COVID-19: Text of a further amendment, offered by Mr. 03/30/2020 - See HB 4612 General Michlewitz of Boston, to the Senate amendment H4598 2019 - 2020 COVID-19: Tax (striking out all after the enacting clause and History Rep. Aaron Michlewitz (D-MA) Deadline inserting in place thereof the text contained in Extensions Senate document numbered 2619) of the House Related Bills: Bill to address challenges faced by municipalities HB 4978 and state authorities resulting from COVID-19

Massachusetts COVID-19: Text of a still still further amendment, offered by 04/02/2020 - New HB 4617 General Mr. Michlewitz of Boston, to the Senate still further text for H4598 2019 - 2020 COVID-19: Tax amendment of the House Bill to address History Rep. Aaron Michlewitz (D-MA) Deadline challenges faced by municipalities and state Extensions authorities resulting from COVID-19

Massachusetts COVID-19: Order relative to the adoption of Temporary 05/04/2020 - HB 4676 General Emergency House Rules Amendment 1 2019 - 2020 COVID-19: withdrawn; Rep. William Galvin (D-MA) Remote Meeting Amendment 2 & Voting in adopted; Legislatures Adopted; Placed on file COVID-19: Tax History Deadline Extensions

Massachusetts COVID-19: An Act to facilitate the delay of the income tax filing 05/15/2020 - HB 4677 General deadline Signed by the 2019 - 2020 COVID-19: Tax Governor, House Committee on Ways and Means Deadline Chapter 78 of the Extensions Acts of 2020 History

Massachusetts COVID-19: An Act relative to taxes while executive order 591 07/02/2020 - HB 4728 General is in effect Senate concurred 2019 - 2020 COVID-19: Tax History Mindy Domb Deadline Extensions

Massachusetts COVID-19: Text of an amendment, recommended by the 05/26/2020 - Text HB 4752 General committee on Ways and Means, to the Senate Bill of an amendment, 2019 - 2020 COVID-19: Tax relative to municipal governance during the see S2680 House Committee on Ways and Means Deadline COVID-19 emergency History Extensions

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 15 of 51 Personal Bill # Categories Summary Status Folders Massachusetts COVID-19: An Act further addressing challenges to 07/09/2020 - HB 4849 General municipalities caused by the COVID-19 emergency Reported from 2019 - 2020 COVID-19: Tax the committee on Joint Committee on Municipalities and Deadline Municipalities and Regional Government Extensions Regional Government; New draft of H4769; Bill reported favorably by committee and referred to the committee on House Ways and Means History

Massachusetts Affordable An Act enabling partnerships for growth 07/30/2020 - HB 4887 Housing Rules suspended; 2019 - 2020 Closings: E- Senate insisted Sponsor was not provided closings on its amendments; COVID-19: Committee of Eviction conference Moratorium appointed COVID-19: (Lesser- General Rodrigues- COVID-19: O'Connor), in Remote concurrence; Education Rules suspended; COVID-19: House NON- Remote concurred with Notarization: the Senate COVID-19: E- amendment; closings Committee of conference COVID-19: appointed School (Michlewitz- Requirement Ferrante-Wong); Waivers Rules suspended; COVID-19: Tax Senate insisted Deadline on its Extensions amendments; Committee of conference appointed (Lesser- Rodrigues- O'Connor), in concurrence History

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 16 of 51 Personal Bill # Categories Summary Status Folders Massachusetts COVID-19: An Act making appropriations for the fiscal year 11/04/2020 - HB 5014 General 2020 to provide for supplementing certain existing Reported, in part, 2019 - 2020 COVID-19: appropriations and for certain other activities and by H5102 Gov. Charlie Baker (R-MA) Government projects History Assistance to Related Bills: Businesses HB 5102 COVID-19: Government Assistance to Individuals COVID-19: Paid Leave COVID-19: Remote Meeting & Voting in Legislatures COVID-19: Tax Deadline Extensions

Massachusetts Broadband An Act Making Appropriations For The Fiscal Year 11/12/2020 - HB 5150 COVID-19: 2021 For The Maintenance Of The Departments, Further 2019 - 2020 Eviction Boards, Commissions, Institutions And Certain amendment House Committee on Ways and Means Moratorium Activities Of The Commonwealth, For Interest, pending; Quorum Sinking Fund And Serial Bond Requirements And roll call - 157 COVID-19: Related Bills: For Certain Permanent Improvements YEAS to 0 NAYS General HB 497 HB 3220 HB 485 SB 1476 SB (See YEA and 310 SB 2226 SB 2231 SB 2233 HB 2 COVID-19: NAY in Government Supplement, No. Assistance to 277); Further Businesses amendment COVID-19: adopted, Government precluding vote - Assistance to 108 YEAS to 49 Individuals NAYS (See YEA COVID-19: Paid and NAY in Leave Supplement, No. 278); Amendment COVID-19: Price 372 adopted; Gouging Consolidated COVID-19: amendment C Remote adopted - 157 Education YEAS to 0 NAYS COVID-19: (See YEA and School NAY in Requirement Supplement, No. Waivers 279); Amendment COVID-19: Tax 455 adopted; Deadline Consolidated Extensions amendment D adopted - 157 Taxation: YEAS to 1 NAYS Transfer (See YEA and Tax/Mortgage NAY in Recordation Fee Supplement, No. Amount Changes 280); Amendment 778 adopted; See H5151; (...More statuses available on the state site) History

Massachusetts COVID-19: Text of the Senate amendment (Senator 03/30/2020 - See SB 2619 General Rodrigues) to the House Bill to address challenges H4598 2019 - 2020 COVID-19: Tax faced by municipalities and state authorities History Sen. Michael Rodrigues (D-MA) Deadline resulting from COVID-19 (House, No. 4598). Extensions Notary: E-Notary FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 17 of 51 Personal Bill # Categories Summary Status Folders

Massachusetts COVID-19: Text of the Senate further amendment (Senator 04/01/2020 - See SB 2622 Essential Rodrigues) to the House Bill to address challenges H4598 2019 - 2020 Business faced by municipalities and state authorities History Sen. Michael Rodrigues (D-MA) Designations & resulting from COVID-19 (House, No. 4598). Shelter in Place COVID-19: General COVID-19: Tax Deadline Extensions

Massachusetts COVID-19: Remote Voting 05/07/2020 - SB 2688 General Reported from 2019 - 2020 COVID-19: the committee on Senate Committee on Rules Remote Meeting Rules; Rules & Voting in suspended; Legislatures Amendment #1 (Lovely) adopted; COVID-19: Tax Report accepted, Deadline as amended Extensions History

Michigan COVID-19: Individual income tax; city; 2020 income tax filing 04/30/2020 - Bill HB 5716 General deadline; revise. TIE BAR WITH: HB 5718'20 electronically 2019 - 2020 COVID-19: Tax reproduced Rep. Jason Sheppard (R-MI) Deadline History Extensions

Michigan COVID-19: Individual income tax; other; 2020 income tax filing 04/30/2020 - Bill HB 5717 General deadline; revise. TIE BAR WITH: HB 5718'20 electronically 2019 - 2020 COVID-19: Tax reproduced Rep. Jason Sheppard (R-MI) Deadline History Extensions

Michigan COVID-19: Individual income tax; penalties and interest; 04/30/2020 - Bill HB 5718 General waiver of penalties and interests for 2020 filing electronically 2019 - 2020 COVID-19: Tax deadline extensions; provide for. TIE BAR WITH: reproduced Rep. Jason Sheppard (R-MI) Deadline HB 5717'20, HB 5716'20 History Extensions

Michigan COVID-19: Transportation; other; certain credentialing for 04/30/2020 - Bill HB 5732 General motor fuel carriers; suspend during a declared electronically 2019 - 2020 COVID-19: Tax emergency. reproduced Rep. Brandt Iden (R-MI) Deadline History Extensions

Michigan COVID-19: Property tax; delinquent taxes; deadline extension 04/30/2020 - Bill HB 5738 General for property tax payments during a declared electronically 2019 - 2020 COVID-19: Tax emergency; provide for. reproduced Rep. Brian Elder (D-MI) Deadline History Extensions

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 18 of 51 Personal Bill # Categories Summary Status Folders Michigan COVID-19: Individual income tax; withholding requirements; 04/30/2020 - HB 5744 General deadline to remit withholding payments for certain Introduced by 2019 - 2020 COVID-19: Tax employers; extend. Amends sec. 705 of 1967 PA representative Rep. Sarah Anthony (D-MI) Deadline 281 (MCL 206.705). sarah anthony; Extensions Read a first time; Referred to committee on tax policy; Bill electronically reproduced History

Michigan COVID-19: Property tax; delinquent taxes; moratorium on tax Reported 04/30/2020 - HB 5750 Eviction foreclosures during COVID-19 pandemic; provide On Introduced by 2019 - 2020 Moratorium for. Amends sec. 78g of 1893 PA 206 (MCL representative Rep. Jason Sheppard (R-MI) COVID-19: 211.78g) & adds sec. 78t. Jason Sheppard; General Read a first time; Referred to COVID-19: Tax committee on Deadline local government Extensions and municipal finance; Bill electronically reproduced History

Michigan COVID-19: Property tax; payment and collection; property tax 07/21/2020 - Re- HB 5761 General deadlines that fall during a declared state of referred to 2019 - 2020 COVID-19: Tax emergency; extend. Amends 1893 PA 206 (MCL committee on Rep. James Lower (R-MI) Deadline 211.1 to 211.155) by adding secs. 44e & 78t. appropriations Extensions History

Michigan COVID-19: Property tax; payment and collection; summer 07/21/2020 - Re- HB 5810 General 2020 property taxes; extend payment deadline and referred to 2019 - 2020 COVID-19: Tax provide for early return for delinquency. Amends committee on Rep. James Lower (R-MI) Deadline sec. 78a of 1893 PA 206 (MCL 211.78a) & adds appropriations Extensions sec. 44e. TIE BAR WITH: HB 5761'20 History

Michigan COVID-19: Property tax: equalization; certain deadlines 06/25/2020 - HB 5824 General relating to county equalization; provide for Referred to 2019 - 2020 COVID-19: Tax extensions under certain circumstances related to committee on Rep. Jim Ellison (D-MI) Deadline the declared state of emergency due to the finance Extensions COVID-19 pandemic. Amends sec. 5 of 1911 PA History 44 (MCL 209.5).

Michigan COVID-19: Property tax; board of review; modifications to 06/25/2020 - HB 5825 General board of review and county equalization Referred to 2019 - 2020 COVID-19: Tax procedures; provide for under certain committee on Gregory Markkanen Deadline circumstances related to the declared state of finance Extensions emergency due to the COVID-19 pandemic. History Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 33a. TIE BAR WITH: HB 5824'20

Michigan COVID-19: A resolution to memorialize the President and 05/19/2020 - HR 263 General Congress of the United States to take various Introduced by 2019 - 2020 COVID-19: actions to minimize the social and economic impact representative Rep. Abdullah Hammoud (D-MI) Government of and improve response to the COVID-19 abdullah Assistance to pandemic. hammoud; Businesses Referred to committee on COVID-19: Tax government Deadline operations Extensions History

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 19 of 51 Personal Bill # Categories Summary Status Folders

Michigan COVID-19: State financing and management; other; duration 05/07/2020 - SB 858 General of executive orders, proclamations, and directives; Referred to 2019 - 2020 COVID-19: Tax modify. Amends sec. 3 of 1976 PA 390 (MCL committee on Tom Barrett Deadline 30.403). government Extensions operations History

Michigan COVID-19: Transportation; other; certain credentialing for 04/24/2020 - SB 872 General motor fuel carriers; suspend during a declared Introduced by 2019 - 2020 COVID-19: Tax emergency. Amends sec. 5 & 7 of 1980 PA 119 senator wayne a. Sen. Wayne Schmidt (R-MI) Deadline (MCL 207.215 & 207.217) & adds sec. 7a. schmidt; Referred Extensions to committee on government operations History

Michigan COVID-19: Individual income tax; other; 2020 income tax filing 05/12/2020 - SB 887 General deadline; revise. Amends 1967 PA 281 (MCL Passed; roll call # 2019 - 2020 COVID-19: Tax 206.1 - 206.713) by adding secs. 301a & 681a. 142 yeas 38 nays Jim Stamas Deadline TIE BAR WITH: SB 0888'20 0; Received in Extensions House; Read a first time; Referred to committee on government operations History

Michigan COVID-19: Individual income tax; penalties and interest; 05/12/2020 - SB 888 General waiver of penalties and interests for 2020 filing Passed; roll call # 2019 - 2020 COVID-19: Tax deadline extensions; provide for. TIE BAR WITH: 143 yeas 38 nays Jim Stamas Deadline SB 0887'20, SB 0889'20 0; Received in Extensions House; Read a first time; Referred to committee on government operations History

Michigan COVID-19: Individual income tax; city; 2020 income tax filing 05/12/2020 - SB 889 General deadline; revise. Amends 1964 PA 284 (MCL Passed; roll call # 2019 - 2020 COVID-19: Tax 141.501 - 141.787) by adding secs. 40 & 80, ch. 144 yeas 38 nays Jim Stamas Deadline 2. TIE BAR WITH: SB 0888'20 0; Received in Extensions House; Read a first time; Referred to committee on government operations History

Michigan COVID-19: Property tax; delinquent taxes; moratorium on tax Reported 04/30/2020 - SB 901 Eviction foreclosures during COVID-19 pandemic; provide On Introduced by 2019 - 2020 Moratorium for. Amends sec. 78g of 1893 PA 206 (MCL senator jim Sen. Jim Stamas (R-MI) COVID-19: 211.78g) & adds sec. 78t. stamas; Referred General to committee on government COVID-19: Tax operations Deadline History Extensions

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 20 of 51 Personal Bill # Categories Summary Status Folders Michigan COVID-19: Property tax; delinquent taxes; moratorium on 05/12/2020 - SB 916 General foreclosures for individuals who comply with public Introduced by 2019 - 2020 COVID-19: Tax health directive during a declared emergency; senator stephanie Stephanie Chang Deadline provide for. Amends 1893 PA 206 (MCL 211.1 - chang; Referred Extensions 211.155) by adding sec. 78t. to committee on finance History

Michigan COVID-19: Use tax; collections; collection of use tax for certain 07/22/2020 - SB 935 General businesses affected by a declared emergency; Presented to 2019 - 2020 COVID-19: Tax delay. Amends sec. 6 of 1937 PA 94 (MCL 205.96) governor Sen. Kevin Daley (R-MI) Deadline & adds sec. 6d. 06/30/2020 11:17 Extensions am; Vetoed by governor 07/08/2020 History

Michigan COVID-19: Sales tax; collections; collection of sales tax for 07/22/2020 - SB 936 General certain businesses affected by a declared Presented to 2019 - 2020 COVID-19: Tax emergency; delay. Amends sec. 6 of 1933 PA 167 governor Sen. Jim Runestad (R-MI) Deadline (MCL 205.56) & adds sec. 6d. 06/30/2020 11:19 Extensions am; Vetoed by governor 07/08/2020 History

Michigan COVID-19: Individual income tax; withholding requirements; 07/22/2020 - SB 937 General remittance of withholding tax payments during Presented to 2019 - 2020 COVID-19: Tax state of emergency; delay for certain taxpayers. governor Curtis VanderWall Deadline Amends secs. 703 & 705 of 1967 PA 281 (MCL 06/30/2020 11:21 Extensions 206.703 & 206.705). am; Vetoed by governor 07/08/2020 History

Michigan COVID-19: Property tax: principal residence exemption; 06/24/2020 - SB 940 General principal residence exemption application Approved by 2019 - 2020 COVID-19: Tax deadline; delay under certain circumstances governor; Filed Sen. Roger Victory (R-MI) Deadline related to the declared state of emergency due to with secretary of Extensions the COVID-19 pandemic. Amends sec. 7cc of 1893 state 06/24/2020 PA 206 (MCL 211.7cc). 11:17 am; Assigned pa 0096'20 with immediate effect History

Michigan COVID-19: Property tax; payment and collection; summer 07/23/2020 - Laid SB 943 General 2020 property taxes; extend payment deadline and over one day 2019 - 2020 COVID-19: Tax provide for early return for delinquency. Amends under the rules Sen. Peter MacGregor (R-MI) Deadline sec. 78a of 1893 PA 206 (MCL 211.78a) & adds History Extensions sec. 44e. TIE BAR WITH: HB 5761'20

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 21 of 51 Personal Bill # Categories Summary Status Folders Minnesota COVID-19: COVID-19; response fund established, 03/28/2020 - HF 4531 General prescription refill and property tax appeal timelines Presented to 2019 - 2020 COVID-19: modified, unemployment insurance provided, and Governor; Rep. Ryan Winkler (D-MN) Government money appropriated. Governor's Assistance to action: Approval; Related Bills: Individuals Secretary of State SF 4451 Chapter 71; COVID-19: Effective date School Various Dates; Requirement See also SF3255, Waivers Sec. 24 COVID-19: Tax History Deadline Extensions Taxation: Property Tax Amount Changes

Minnesota COVID-19: COVID-19; state government deadlines extended; 04/15/2020 - HF 4556 General health expenses covered; temporary emergency Governor's action 2019 - 2020 COVID-19: Health authority provided; electronic communication, Approval; Winkler Insurance and applicants, and signature use expanded; Second Secretary of State Medicaid Harvest Heartland grants funding provided; Chapter 74; Related Bills: forecast adjustments made; and money Various effective COVID-19: Tax SF 4462 appropriated. dates Deadline History Extensions

Minnesota COVID-19: Tax Omnibus tax and economic relief bill 06/03/2020 - Died SF 3843 Deadline pursuant to 2019 - 2020 Extensions adjournment Chamberlain History

Related Bills: HF 3389

Minnesota COVID-19: COVID-19 response efforts 06/03/2020 - Died SF 4451 General pursuant to 2019 - 2020 COVID-19: adjournment Gazelka Government History Assistance to Related Bills: Individuals HF 4531 COVID-19: Health Insurance and Medicaid COVID-19: School Requirement Waivers COVID-19: Tax Deadline Extensions

Minnesota COVID-19: COVID-19 policy and certain other policy changes 06/03/2020 - Died SF 4462 General pursuant to 2019 - 2020 COVID-19: Tax adjournment Gazelka Deadline History Extensions Related Bills: HF 4556

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 22 of 51 Personal Bill # Categories Summary Status Folders Mississippi COVID-19: AN ACT TO AMEND SECTION 27-31-55, 07/03/2020 - SB 3048 General MISSISSIPPI CODE OF 1972, TO PROVIDE THAT, Approved by 2020 COVID-19: Tax IF A LICENSED FREE PORT WAREHOUSE Governor Harkins Deadline FAILED TO SUBMIT THE INVENTORY REQUIRED History Extensions TO BE FILED WITH THE TAX ASSESSOR BY THE MARCH 31, 2020, DEADLINE, DUE TO A REQUIRED OR VOLUNTARY CLOSURE OF THE BUSINESS, A FURLOUGH, LAYOFF OR OTHER REDUCTION IN STAFF OPERATIONS, OR THE CLOSURE OF COUNTY GOVERNMENT OFFICES RELATED TO CORONAVIRUS DISEASE 2019 (COVID-19), SUCH FREE PORT WAREHOUSE MAY SUBMIT THE REQUIRED INVENTORY BY JULY 1, 2020; AND FOR RELATED PURPOSES.

New Jersey COVID-19: Amends and supplements FY20 appropriations act 06/30/2020 - AB 3 General to effectuate extension of fiscal year through Approved 2020 - 2021 COVID-19: Tax September 30, 2020; reduces authorized P.L.2020, c.43. Pintor Marin, Eliana Deadline appropriations; makes FY20 supplemental History Extensions appropriations of $7,745,997,000 in State funds Related Bills: and $4,586,243,000 in federal funds. SB 20

New Jersey COVID-19: Automatically extends time to file gross income tax 05/04/2020 - AB 3841 General or corporation business tax return if federal Absolute Veto, 2020 - 2021 COVID-19: Tax government extends filing or payment due date for Received in the Pintor Marin, Eliana Deadline federal returns. Assembly Extensions History Related Bills: SB 2300

New Jersey COVID-19: Authorizes EDA to make grants during periods of 03/20/2020 - AB 3845 General emergency declared by Governor and for duration Approved 2020 - 2021 COVID-19: of economic disruptions due to emergency; allows P.L.2020, c.8. Freiman, Roy Government EDA to grant certain business documentation History Assistance to submission deadline extensions. Related Bills: Businesses SB 2284 COVID-19: Tax Deadline Extensions

New Jersey COVID-19: Permits extension of certain deadlines applicable 04/09/2020 - AB 3902 General to local government units under emergency Received in the 2020 - 2021 COVID-19: Tax circumstances. Senate without Wimberly, Benjie E. Deadline Reference, 2nd Extensions Reading History

New Jersey COVID-19: "COVID-19 Fiscal Mitigation Act"; clarifies filing and 04/13/2020 - AB 3918 General payment deadline for CBT and GIT taxpayers, Substituted by 2020 - 2021 COVID-19: Tax modifies duration of State Fiscal Years 2020 and S2338 Pintor Marin, Eliana Deadline 2021, requires certain updates and presentation History Extensions for State Fiscal Years 2020 and 2021. Related Bills: SB 2338

New Jersey COVID-19: Permits taxpayer to file or make gross income tax. 04/13/2020 - AB 3929 General corporation business tax, or sales and use tax Introduced, 2020 - 2021 COVID-19: Tax return or payment by July 31, 2020 without Referred to Bergen, Brian Deadline penalty. Assembly State Extensions and Local Government Committee History FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 23 of 51 Personal Bill # Categories Summary Status Folders

New Jersey COVID-19: Allows 45 day extension for filing a return under 04/13/2020 - AB 3937 General the sales tax during state of emergency related to Introduced, 2020 - 2021 COVID-19: Tax COVID-19 pandemic. Referred to Dancer, Ronald S. Deadline Assembly Extensions Appropriations Committee History

New Jersey COVID-19: Extends due date for third quarter property tax 04/13/2020 - AB 3944 General payments to July 15, 2020 without interest. Introduced, 2020 - 2021 COVID-19: Tax Referred to Karabinchak, Robert J. Deadline Assembly State Extensions and Local Government Committee History

New Jersey COVID-19: Clarifies notice required to be provided to property 05/04/2020 - AB 3967 General taxpayers of change in interest rate on delinquent Reported out of 2020 - 2021 COVID-19: Tax property taxes; permits municipality to extend Assembly Danielsen, Joe Deadline grace period in certain circumstances. Committee with Extensions Amendments, 2nd Related Bills: Reading SB 2469 History

New Jersey COVID-19: Allows extension of certain local government 05/15/2020 - AB 3969 General timeframes; allows local governments to accept Approved 2020 - 2021 COVID-19: certain payments; allows local governments to P.L.2020, c.34. Danielsen, Joe Remote Meeting conduct certain meetings remotely; adjusts certain History & Voting in property tax distribution and notice requirements. Related Bills: Legislatures SB 2392 COVID-19: Tax Deadline Extensions

New Jersey COVID-19: Establishes Employment and Business-Related 05/11/2020 - AB 4030 General Tax Deferral Assistance Program in EDA to allow Reported out of 2020 - 2021 COVID-19: Tax small businesses to defer the payment and Assembly Mukherji, Raj Deadline remittance of certain employment and business- Committee, 2nd Extensions related taxes during COVID-19 public health Reading Related Bills: emergency. History SB 2347

New Jersey COVID-19: Provides temporary modifications to payment and 09/24/2020 - AB 4032 General use of certain casino gaming taxes and fees; Substituted by 2020 - 2021 COVID-19: Tax permanently redifines promotional gaming credits S2400 (3R) Greenwald, Louis D. Deadline to include certain coupons and table game History Extensions wagers; requires priority funding for senior and Related Bills: disabled transporation services.* SB 2400

New Jersey COVID-19: Permits municipalities to adopt, by resolution, 05/07/2020 - AB 4035 General grace period concluding no later than September Introduced, 2020 - 2021 COVID-19: Tax 1, 2020 for third quarter property tax payments Referred to Houghtaling, Eric Deadline due and payable on August 1, 2020. Assembly Extensions Community Related Bills: Development and SB 2434 Affairs Committee History

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 24 of 51 Personal Bill # Categories Summary Status Folders New Jersey COVID-19: Permits reassessment of real property when 05/07/2020 - AB 4064 General municipal assessor has not received notice of Introduced, 2020 - 2021 COVID-19: Tax material depreciation from property owner and Referred to Dancer, Ronald S. Deadline allows Division of Taxation to extend certain Assembly State Extensions statutory dates. and Local Government Committee History

New Jersey COVID-19: Permits county governing body to waive interest 05/07/2020 - AB 4118 General required to be charged when municipality does not Introduced, 2020 - 2021 COVID-19: Tax turn over property tax revenue collected on its Referred to DiMaso, Serena Deadline behalf in timely manner. Assembly State Extensions and Local Government Committee History

New Jersey COVID-19: "New Jersey COVID-19 Emergency Bond Act," 07/16/2020 - AB 4175 Essential authorizes issuance of State bonds totaling up to Substituted for 2020 - 2021 Business $9.9 billion and authorizes borrowing from federal S2697; Motion To Pintor Marin, Eliana Designations & government. Sa (Rice); Motion Shelter in Place To Table Sa (13- Related Bills: COVID-19: 11) (Weinberg); SB 2697 General Passed by the Senate (22-15); COVID-19: Tax Received in the Deadline Assembly, 2nd Extensions Reading on Concurrence; Motion To Aa (Holley); Motion To Table (45-25- 2) (Johnson); Passed Assembly (Passed Both Houses) (46-26- 0); Approved P.L.2020, c.60. History

New Jersey COVID-19: Defers ambulatory care facility gross receipts 06/25/2020 - AB 4201 General assessment payment due on June 15, 2020 by 90 Received in the 2020 - 2021 COVID-19: Tax days.* Senate, Referred Conaway, Herb, Jr. Deadline to Senate Health, Extensions Human Services Related Bills: and Senior SB 2541 Citizens Committee History

New Jersey COVID-19: Waives shared responsibility tax payments for 11/05/2020 - AB 4807 General certain individuals without minimum essential Received in the 2020 - 2021 COVID-19: health benefits coverage during coronavirus Senate, Referred Armato, John Government disease 2019 pandemic. to Senate Assistance to Commerce Related Bills: Individuals Committee SB 3116 History COVID-19: Tax Deadline Extensions

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 25 of 51 Personal Bill # Categories Summary Status Folders New Jersey COVID-19: Urges Congress to waive 2019 state and local tax 06/01/2020 - AR 163 General deduction caps in light of COVID-19 pandemic. Introduced, 2020 - 2021 COVID-19: Tax Referred to DeCroce, BettyLou Deadline Assembly Extensions Appropriations Committee History

New Jersey COVID-19: Amends and supplements FY20 appropriations act 06/29/2020 - SB 20 General to effectuate extension of fiscal year through Substituted by A3 2020 - 2021 COVID-19: Tax September 30, 2020; reduces authorized History Sarlo, Paul A. Deadline appropriations; makes FY20 supplemental Extensions appropriations of $7,745,997,000 in State funds Related Bills: and $4,586,243,000 in federal funds. AB 3

New Jersey COVID-19: Authorizes EDA to make grants during periods of 03/19/2020 - SB 2284 General emergency declared by Governor and for duration Substituted by 2020 - 2021 COVID-19: of economic disruptions due to emergency; allows A3845 Cruz-Perez, Nilsa I. Government EDA to grant certain business documentation History Assistance to submission deadline extensions. Related Bills: Businesses AB 3845 COVID-19: Tax Deadline Extensions

New Jersey COVID-19: Automatically extends time to file gross income tax 03/19/2020 - SB 2300 General or corporation business tax return if federal Substituted by 2020 - 2021 COVID-19: Tax government extends filing or payment due date for A3841 Diegnan, Patrick J., Jr. Deadline federal returns. History Extensions Related Bills: AB 3841

New Jersey COVID-19: Establishes sales tax credit and sales tax holiday 04/09/2020 - SB 2307 General for portion of state of emergency related to Introduced in the 2020 - 2021 COVID-19: Tax COVID-19 pandemic. Senate, Referred Bucco, Anthony M. Deadline to Senate Budget Extensions and Related Bills: Appropriations AB 3866 Committee History

New Jersey COVID-19: ""COVID-19 Fiscal Mitigation Act""; clarifies filing 04/14/2020 - SB 2338 General and payment deadline for CBT and GIT taxpayers, Approved 2020 - 2021 COVID-19: Tax modifies duration of State Fiscal Years 2020 and P.L.2020, c.19. Sarlo, Paul A. Deadline 2021, requires certain updates and presentation History Extensions for State Fiscal Years 2020 and 2021. Related Bills: AB 3918

New Jersey COVID-19: Establishes Employment and Business-Related 05/11/2020 - SB 2347 General Tax Deferral Assistance Program in EDA to allow Reported out of 2020 - 2021 COVID-19: Tax small businesses to defer the payment and Assembly Sweeney, Stephen M. Deadline remittance of certain employment and business- Committee, 2nd Extensions related taxes during COVID-19 public health Reading Related Bills: emergency. History AB 4030

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 26 of 51 Personal Bill # Categories Summary Status Folders New Jersey COVID-19: Allows CBT and GIT tax credits to certain 04/13/2020 - SB 2348 General taxpayers that retain employees during COVID-19 Passed by the 2020 - 2021 COVID-19: Tax pandemic. Senate (38-0); Sweeney, Stephen M. Deadline Received in the Extensions Assembly, Related Bills: Referred to AB 3960 Assembly Budget Committee History

New Jersey COVID-19: Allows extension of certain local government 05/14/2020 - SB 2392 General timeframes; allows local governments to accept Substituted by 2020 - 2021 COVID-19: certain payments; allows local governments to A3969 (1R) Sarlo, Paul A. Remote Meeting conduct certain meetings remotely; adjusts certain History & Voting in property tax distribution and notice requirements. Related Bills: Legislatures AB 3969 COVID-19: Tax Deadline Extensions

New Jersey COVID-19: Provides temporary modifications to payment and 10/08/2020 - SB 2400 General use of certain casino gaming taxes and fees; Received in the 2020 - 2021 COVID-19: Tax permanently redefines promotional gaming credits Senate, 2nd Sweeney, Stephen M. Deadline to include certain coupons and table game Reading on Extensions wagers; requires priority funding for senior and Concurrence Related Bills: disabled transportation services.*** History AB 4032

New Jersey COVID-19: Concerns delivery and sale of alcoholic beverages 05/14/2020 - SB 2413 General during declared state of emergency; requires ABC Substituted by 2020 - 2021 COVID-19: Tax director to notify licensees of certain tax A3966 (ACS) Gopal, Vin Deadline exemptions during emergency.* History Extensions Related Bills: AB 3966

New Jersey COVID-19: Permits municipalities to adopt, by resolution, 05/07/2020 - SB 2434 General grace period concluding no later than September Introduced in the 2020 - 2021 COVID-19: Tax 1, 2020 for third quarter property tax payments Senate, Referred Gopal, Vin Deadline due and payable on August 1, 2020. to Senate Extensions Community and Related Bills: Urban Affairs AB 4035 Committee History

New Jersey COVID-19: Permits local governments to issue notes with 05/07/2020 - SB 2449 General extended terms during public health emergencies. Introduced in the 2020 - 2021 COVID-19: Tax Senate, Referred O'Scanlon, Declan J., Jr. Deadline to Senate Extensions Community and Urban Affairs Committee History

New Jersey COVID-19: Concerns payment of property taxes collected by 05/07/2020 - SB 2450 General municipalities to counties and school districts. Introduced in the 2020 - 2021 COVID-19: Tax Senate, Referred O'Scanlon, Declan J., Jr. Deadline to Senate Extensions Community and Urban Affairs Committee History

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 27 of 51 Personal Bill # Categories Summary Status Folders New Jersey COVID-19: Clarifies notice required to be provided to property 05/11/2020 - SB 2469 General taxpayers of a change in interest rate on Introduced in the 2020 - 2021 COVID-19: Tax delinquent property taxes under certain Senate, Referred Smith, Bob Deadline emergency circumstances; permits municipality to to Senate Extensions extend grace period under certain emergency Community and Related Bills: circumstances. Urban Affairs AB 3967 Committee History

New Jersey COVID-19: Permits extension of various deadlines applicable 05/11/2020 - SB 2474 General to local government units under certain Introduced in the 2020 - 2021 COVID-19: Tax circumstances; extends due date for quarterly Senate, Referred Singleton, Troy Deadline property payments during COVID-19 emergency. to Senate Extensions Community and Urban Affairs Committee History

New Jersey COVID-19: ""New Jersey COVID-19 Emergency Bond Act,"" 07/16/2020 - SB 2697 General authorizes issuance of State bonds totaling up to Substituted by 2020 - 2021 COVID-19: $9.9 billion. A4175 (1R) Sweeney, Stephen M. Government History Assistance to Related Bills: Businesses AB 4175 COVID-19: Government Assistance to Individuals COVID-19: Tax Deadline Extensions

New Jersey COVID-19: Waives shared responsibility tax payments for 11/05/2020 - SB 3116 General certain individuals without minimum essential Introduced in the 2020 - 2021 COVID-19: health benefits coverage during coronavirus Senate, Referred Gopal, Vin Government disease 2019 pandemic. to Senate Assistance to Commerce Related Bills: Individuals Committee AB 4807 History COVID-19: Tax Deadline Extensions

New Mexico COVID-19: RELATING TO TAXATION; INCREASING A 06/20/2020 - HB 6x General TEMPORARY DISTRIBUTION TO MUNICIPALITIES Senate Floor 2020 COVID-19: Tax AND COUNTIES; AMENDING THE DEFINITION OF Amendment; Christine Chandler Deadline ""NET OPERATING LOSS DEDUCTION"" IN THE Passed in the Extensions CORPORATE INCOME AND FRANCHISE TAX ACT Senate - Y:42 TO ADDRESS CERTAIN CHANGES MADE BY THE N:0; House has FEDERAL CORONAVIRUS AID, RELIEF, AND concurred with ECONOMIC SECURITY ACT; PROVIDING A Senate TEMPORARY WAIVER OF PENALTIES AND Amendments; INTEREST ON CERTAIN TAX LIABILITIES DUE IN Signed by 2020; DECLARING AN EMERGENCY. Governor - Chapter 4 - June 29 History

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 28 of 51 Personal Bill # Categories Summary Status Folders New Mexico COVID-19: RELATING TO TAXATION; INCREASING A 06/22/2020 - Died SB 1x General TEMPORARY DISTRIBUTION TO MUNICIPALITIES pursuant to 2020 COVID-19: Tax AND COUNTIES; AMENDING THE DEFINITION OF adjournment Sen. Peter Wirth (D-NM) Deadline ""NET OPERATING LOSS DEDUCTION"" IN THE History Extensions CORPORATE INCOME AND FRANCHISE TAX ACT TO ADDRESS CERTAIN CHANGES MADE BY THE FEDERAL CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY ACT; PROVIDING A TEMPORARY WAIVER OF PENALTIES AND INTEREST ON CERTAIN TAX LIABILITIES DUE IN 2020; DECLARING AN EMERGENCY.

New Mexico COVID-19: RELATING TO TAXATION; PROHIBITING THE 06/22/2020 - Died SB 12x General TAXATION AND REVENUE DEPARTMENT FROM pursuant to 2020 COVID-19: Tax COLLECTING CERTAIN RELIEF PAYMENTS adjournment Gerald Ortiz y Pino Deadline MADE TO CERTAIN HEALTH CARE PROVIDERS History Extensions PURSUANT TO THE FEDERAL CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY ACT; DECLARING AN EMERGENCY.

New Mexico COVID-19: RELATING TO TAXATION; PROVIDING A 06/22/2020 - Died SB 14x General TEMPORARY WAIVER OF PENALTIES AND pursuant to 2020 COVID-19: Tax INTEREST ON CERTAIN GROSS RECEIPTS AND adjournment Cliff R. Pirtle Deadline COMPENSATING TAX LIABILITIES DUE IN 2020; History Extensions DECLARING AN EMERGENCY.

New York COVID-19: Enacts into law major components of legislation 04/02/2020 - AB 9506 General necessary to implement the state education, labor, REPORTED 2019 - 2020 COVID-19: housing and family assistance budget for the REFERRED TO Sponsor was not provided Government 2020-2021 state fiscal year RULES; Assistance to REPORTED; Related Bills: Individuals RULES REPORT SB 7506 CAL.22; COVID-19: substituted by School s7506b Requirement History Waivers COVID-19: Tax Deadline Extensions

New York COVID-19: Suspends the payment of property taxes during a 04/08/2020 - AB 10245 General state disaster emergency for owners of one, two REFERRED TO 2019 - 2020 COVID-19: Tax and three family dwellings; suspends rent REAL Nathalia Fernandez Deadline payments during a state disaster emergency; and PROPERTY Extensions suspends power, water and sewer payments TAXATION during a state disaster emergency. History

New York COVID-19: Relates to deferring certain property taxes during 05/28/2020 - AB 10252 General a declared state disaster emergency and providing SUBSTITUTED 2019 - 2020 COVID-19: Tax for installment payments thereafter to be BY S8138B Asm. Steve Stern (D-NY) Deadline determined by the local legislative body. History Extensions Related Bills: SB 8138

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 29 of 51 Personal Bill # Categories Summary Status Folders New York COVID-19: Enacts the ""small business emergency recovery 04/08/2020 - AB 10266 General act of 2020""; requires the executive to direct all REFERRED TO 2019 - 2020 COVID-19: unallocated settlement funds that are reserved in SMALL William A. Barclay Government the ""economic uncertainties"" fund and any BUSINESS Assistance to further settlement money that may be received by History Businesses the state to small business relief purposes consistent with the intent of the ""small business COVID-19: Tax emergency recovery act of 2020"" Deadline Extensions

New York COVID-19: Automatically extends enrollment of individuals in 05/28/2020 - AB 10328 General the rent increase exemption program for low AMEND AND 2019 - 2020 COVID-19: Tax income elderly persons and persons with RECOMMIT TO Asm. Karines Reyes (D-NY) Deadline disabilities pursuant to section 467-b or 467-c of AGING; PRINT Extensions the real property tax law, the senior citizen NUMBER 10328A Related Bills: homeowners' exemption program pursuant to History SB 8401 section 467 of the real property tax law or the disabled homeowners' exemption program pursuant to section 459-c of the real property tax law until January 1, 2021 in response to novel coronavirus disease 2019 (COVID-19).

New York COVID-19: Grants an automatic extension to taxpayers 04/29/2020 - AB 10343 General affected by a disease outbreak related declared REFERRED TO 2019 - 2020 COVID-19: Tax state of emergency. WAYS AND Asm. Nicole Malliotakis (R-NY) Deadline MEANS Extensions History

New York COVID-19: Suspends the collection and payment of sales tax 05/28/2020 - AB 10556 General by small businesses and local municipalities on REFERRED TO 2019 - 2020 COVID-19: Tax purchases two hundred fifty dollars or less for a WAYS AND Asm. Daniel Rosenthal (D-NY) Deadline period of three months as a result of the negative MEANS Extensions impact of COVID-19. History Related Bills: SB 8603

New York COVID-19: Enacts into law major components of legislation 04/03/2020 - SB 7506 General necessary to implement the state education, labor, DELIVERED TO 2019 - 2020 COVID-19: housing and family assistance budget for the GOVERNOR; Sponsor was not provided Government 2020-2021 state fiscal year SIGNED CHAP.56 Assistance to History Related Bills: Individuals AB 9506 COVID-19: School Requirement Waivers COVID-19: Tax Deadline Extensions Environmental: Energy Efficiency

New York COVID-19: Extends the deadline for the filing of applications 06/08/2020 - SB 8122 General and renewal applications for real property tax SIGNED CHAP.92 2019 - 2020 COVID-19: Tax abatement programs to July 15, 2020. History Sen. Leroy Comrie (D-NY) Deadline Extensions Related Bills: AB 10241

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 30 of 51 Personal Bill # Categories Summary Status Folders New York COVID-19: Relates to deferring certain property taxes during 05/28/2020 - SB 8138 General a declared state disaster emergency and providing SUBSTITUTED 2019 - 2020 COVID-19: Tax for installment payments thereafter to be FOR A10252A; Sen. Monica Martinez (D-NY) Deadline determined by the local legislative body. ORDERED TO Extensions THIRD READING Related Bills: RULES CAL.29; AB 10252 PASSED ASSEMBLY; RETURNED TO SENATE History

New York COVID-19: Provides relief for business owners and employers 04/13/2020 - SB 8179 General affected by COVID-19. REFERRED TO 2019 - 2020 COVID-19: COMMERCE, Sen. George Borrello (R-NY) Government ECONOMIC Assistance to DEVELOPMENT Businesses AND SMALL BUSINESS COVID-19: Tax History Deadline Extensions

New York COVID-19: Provides relief to businesses for late fees and 05/11/2020 - SB 8313 General interest for any delayed payments for businesses REFERRED TO 2019 - 2020 COVID-19: Tax filing sales or property taxes for a period of one BUDGET AND Sen. Timothy Kennedy (D-NY) Deadline year. REVENUE Extensions History

New York COVID-19: Provides small businesses affected by COVID-19 05/19/2020 - SB 8372 General an additional 90 days to pay certain monthly sales REFERRED TO 2019 - 2020 COVID-19: Tax and payroll taxes. COMMERCE, Sen. Daphne Jordan (R-NY) Deadline ECONOMIC Extensions DEVELOPMENT AND SMALL BUSINESS History

New York COVID-19: Provides real property tax relief during the COVID- 05/21/2020 - SB 8388 General 19 state of emergency by waiving interest and REFERRED TO 2019 - 2020 COVID-19: Tax penalties for unpaid property taxes where an LOCAL Sen. Andrew Gounardes (D-NY) Deadline owner has suffered economic hardship during GOVERNMENT Extensions such emergency. History

New York COVID-19: Suspends the collection and payment of sales tax 06/18/2020 - SB 8603 General by small businesses and local municipalities on REFERRED TO 2019 - 2020 COVID-19: Tax purchases two hundred fifty dollars or less for a RULES John Liu Deadline period of three months as a result of the negative History Extensions impact of COVID-19. Related Bills: AB 10556

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 31 of 51 Personal Bill # Categories Summary Status Folders North Carolina COVID-19: COVID-19 Response Act - Economic Support. 10/02/2020 - Died HB 1039 General pursuant to 2019 - 2020 COVID-19: adjournment Howard Government History Assistance to Businesses COVID-19: Government Assistance to Individuals COVID-19: Tax Deadline Extensions

North Carolina Closings: E- 2020 COVID-19 Recovery Act. Reported 05/04/2020 - HB 1043 closings On Signed by 2019 - 2020 COVID-19: Governor; Bell General Chapter SL 2020- 4 COVID-19: Health History Insurance and Medicaid COVID-19: Remote Education COVID-19: Remote Meeting & Voting in Legislatures COVID-19: Remote Notarization: COVID-19: E- closings COVID-19: Tax Deadline Extensions Notary: Remote Notary

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 32 of 51 Personal Bill # Categories Summary Status Folders North Carolina Closings: E- COVID-19 Recovery Act . 05/04/2020 - SB 704 closings Signed by 2019 - 2020 COVID-19: Governor; Brown General Chapter SL 2020- 3 COVID-19: History Government Assistance to Businesses COVID-19: Government Assistance to Individuals COVID-19: Health Insurance and Medicaid COVID-19: Liability Protection COVID-19: Remote Education COVID-19: Remote Notarization: COVID-19: E- closings COVID-19: School Requirement Waivers COVID-19: Tax Deadline Extensions Notary: E-Notary, Remote Notary

North Carolina COVID-19: Various Sales Tax Changes. 10/02/2020 - Died SB 718 General pursuant to 2019 - 2020 COVID-19: Tax adjournment Newton Deadline History Extensions Related Bills: HB 1079

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 33 of 51 Personal Bill # Categories Summary Status Folders Ohio COVID-19: To continue essential operations of state 03/27/2020 - HB 197 General government and maintain the continuity of the SIGNED BY 2019 - 2020 COVID-19: state tax code in response to the declared GOVERNOR, Powell, J Government pandemic and global health emergency related to Emergency: Assistance to COVID-19, to make appropriations, and to declare effective date: Businesses an emergency. 03/27/20 History COVID-19: Government Assistance to Individuals COVID-19: Remote Education COVID-19: School Requirement Waivers COVID-19: Tax Deadline Extensions Opportunity Zones

Ohio COVID-19: To extend the filing and payment dates for state, 05/12/2020 - HB 565 General municipal, and school district income taxes by the Hearing 2019 - 2020 COVID-19: Tax same period as any federal income tax extension Scheduled: Rogers, J Deadline granted in response to the COVID-19 disease House Ways And Extensions outbreak and to declare an emergency. Means Committee at 1:00 PM; Location: Room 313 History

Ohio COVID-19: To suspend some employer municipal income tax 05/05/2020 - HB 591 General withholding requirements during the COVID-19 Referred to 2019 - 2020 COVID-19: state of emergency and to declare an emergency. Committee House Rogers, J Government Ways and Means Assistance to History Businesses COVID-19: Tax Deadline Extensions

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 34 of 51 Personal Bill # Categories Summary Status Folders Pennsylvania Broadband An Act amending the act of April 9, 1929 (P.L.343, 05/29/2020 - HB 1083 COVID-19: No.176), known as The Fiscal Code, in bonus and Approved by the 2019 - 2020 General tax reports and returns and reports and records Governor Rep. Thomas Sankey (R-PA) relating to tax collections, repealing provisions History COVID-19: Tax relating to capital stock and franchise tax reports Deadline and payment of tax; in financially distressed Extensions municipalities, providing for emergency plan extension, in oil and gas wells, further providing for Oil and Gas Lease Fund; in transportation network companies, motor carrier companies and parking authority of a city of the first class, further providing for transportation network company extension; providing for assessments; in additional special funds and restricted accounts, further providing for establishment of special fund and account, for use of fund and for distributions from Pennsylvania Race Horse Development Fund; in general budget implementation, further providing for reports to General Assembly, for Pennsylvania Gaming Control Board, for Department of Health, for State Employees' Retirement System, for surcharges, for Multimodal Transportation Fund and for Liquor Code term; providing for 2020-2021 budget implementation and for 2020-2021 restrictions on appropriations for funds and accounts; and making related repeals.

Pennsylvania COVID-19: An Act amending the act of April 9, 1929 (P.L.343, 03/27/2020 - HB 1232 General No.176), known as The Fiscal Code, providing for Approved by the 2019 - 2020 COVID-19: Tax emergency finance and tax provisions;Â in Governor; Act no. DUNBAR Deadline additional special funds, providing for COVID-19 10 Extensions response transfers and for the Enhanced History Revenue Collection Account; in 2018-2019 budget implementation, further providing for Department of Revenue; and making an editorial change.

Pennsylvania COVID-19: Act amending the act of March 4, 1971 (P.L.6, 04/03/2020 - HB 2377 General No.2), known as the Tax Reform Code of 1971, in Referred to 2019 - 2020 COVID-19: Tax tax for education, further providing for imposition FINANCE ROWE Deadline of tax and in personal income tax, further providing History Extensions for definitions.

Pennsylvania COVID-19: An Act amending the act of March 4, 1971 (P.L.6, 04/14/2020 - HB 2401 General No.2), known as the Tax Reform Code of 1971, in Referred to 2019 - 2020 COVID-19: Tax sales and use tax, further providing for time for FINANCE KULIK Deadline filing returns. History Extensions

Pennsylvania COVID-19: An Act amending the act of March 4, 1971 (P.L.6, 09/11/2020 - Re- HB 2420 General No.2), known as the Tax Reform Code of 1971, in reported as 2019 - 2020 COVID-19: Tax corporate net income tax, further providing for committed; Laid Rep. Mike Jones (R-PA) Deadline definitions. on the table Extensions History

Pennsylvania COVID-19: Act amending the act of May 25, 1945 (P.L.1050, 10/26/2020 - Laid HB 2460 General No.394), known as the Local Tax Collection Law, on the table; 2019 - 2020 COVID-19: Tax further providing for interim assessment, duplicate Removed from Rep. Todd Stephens (R-PA) Deadline and warrant, for discounts, penalties and notice, table Extensions and for collectors required to be in attendance. History

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 35 of 51 Personal Bill # Categories Summary Status Folders Pennsylvania COVID-19: An Act providing for temporary extension of 05/18/2020 - HB 2522 General property tax deadlines and for exemption from tax Corrective 2019 - 2020 COVID-19: Tax collector office hours due to the Coronavirus Reprint, Printer's Rep. Joe Ciresi (D-PA) Deadline Pandemic of 2020. No. 3771 Extensions History

Pennsylvania COVID-19: Act amending the act of March 4, 1971 (P.L.6, 08/06/2020 - HB 2752 General No.2), known as the Tax Reform Code of 1971, in PNÂ 4207 2019 - 2020 COVID-19: Tax sales and use tax, further providing for definitions, Referred to Rep. Kurt Masser (R-PA) Deadline for extension of time for filing returns and for tax FINANCE Extensions held in trust for the Commonwealth. History

Pennsylvania COVID-19: An Act amending the act of March 4, 1971 (P.L.6, 08/06/2020 - HB 2753 General No.2), known as the Tax Reform Code of 1971, in PNÂ 4208 2019 - 2020 COVID-19: Tax sales and use tax, further providing for definitions, Referred to Rep. Kurt Masser (R-PA) Deadline for extension of time for filing returns and for tax FINANCE Extensions held in trust for the Commonwealth. History

Pennsylvania COVID-19: An Act amending Titles 35 (Health and Safety) and 04/20/2020 - SB 841 General 42 (Judiciary and Judicial Procedure) of the Approved by the 2019 - 2020 COVID-19: Health Pennsylvania Consolidated Statutes, providing for Governor MARTIN Insurance and the Health Care Cost Containment Council, for its History Medicaid powers and duties, for health care cost containment through the collection and COVID-19: dissemination of data, for public accountability of School health care costs and for health care for the Requirement indigent; providing for COVID-19 disaster Waivers emergency COVID-19: Tax Deadline Extensions

Pennsylvania COVID-19: Act amending the act of March 4, 1971 (P.L.6, 05/11/2020 - SB 1150 General No.2), known as the Tax Reform Code of 1971, in PNÂ 1692 2019 - 2020 COVID-19: Tax personal income tax, further providing for time for Referred to Sen. Lisa Boscola (D-PA) Deadline filing withholding returns. FINANCE Extensions History

Pennsylvania COVID-19: An Act amending Title 53 (Municipalities 06/04/2020 - SB 1179 General Generally) of the Pennsylvania Consolidated Referred to 2019 - 2020 COVID-19: Tax Statutes, in incurring debt and issuing bonds and LOCAL KEARNEY Deadline notes, providing for emergency tax anticipation GOVERNMENT Extensions notes. History

Puerto Rico COVID-19: To add Section 1022.08 to Subchapter B of 03/19/2020 - HB 2445 General Chapter 2 of Act No. 1-2011, as amended, known Appears in First 2017 - 2020 COVID-19: as the "Internal Revenue Code for a New Puerto Reading of the Sponsor was not provided Government Rico", in order to create a tax adjustment to all Chamber; Assistance to those merchants who have suffered economic Referral to Businesses damages as a result of full compliance with Commission (s) Executive Order No. 2020-023; and for other History COVID-19: Tax related purposes. Deadline Extensions

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 36 of 51 Personal Bill # Categories Summary Status Folders Puerto Rico COVID-19: To create the “Special Law for the 03/26/2020 - HB 2449 General Application of Moratoriums on the Payment of Appears in First 2017 - 2020 COVID-19: Tax Appealing Debtsâ€Â​, in order to provide for the Reading of the Sponsor was not provided Deadline establishment of automatic extensions in the Chamber; Extensions collection of guaranteed or unsecured debts to all Referral to citizens who, as a consequence of a state of Commission (s) emergency, suffer a loss of income; provide that History the debtors may request the suspension of a dispute in the collection of money, for a maximum period of ninety (90) days; and for other related purposes.

Puerto Rico COVID-19: To add a new Article 1, renumber the current 05/21/2020 - In HB 2456 General Article 1, as Article 2, and in turn amend it, the Calendar of 2017 - 2020 COVID-19: renumber the current Article 2, as Article 3, Special Orders of Hon. Manuel O. Claudio Rodriguez Government renumber the current Article 3, as Article 4, and in the House; It was Assistance to turn amend it, renumber the current one Article 4, yet Posterior Businesses as Article 5, renumber the current Article 5, as Chamber Action Article 6, and in turn amend it, add new articles 7 History COVID-19: Tax and 8, and renumber the current Article 6, as Deadline Article 9, in Law 237-2004, as amended , for the Extensions purposes of calling it the "Law to Establish Uniform Parameters in the Processes for Contracting Professional and Advisory Services for Government Agencies and Entities"; to provide for the extension of the validity of the contracts granted, for reasons of declarations of state of emergency or disaster, duly decreed by the Governor of Puerto Rico or by the President of the United States of America; establish the flexibility of the terms and conditions of the contracts so that, during situations of emergency or disaster, the contractors are protected against loss of income; make technical corrections in the Law; and for other related purposes.

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 37 of 51 Personal Bill # Categories Summary Status Folders Puerto Rico COVID-19: To establish the Complementary Law to Address 06/14/2020 - Law HB 2468 Eviction the Effects of the Puerto Rican Economy Caused No. 57-2020 2017 - 2020 Moratorium by the Covid-19 Emergency& establish specific History Hon. Carlos J. Mendez Nunez COVID-19: public policy; establish government programs, General economic or contributory measures such as: program for the prompt payment of accounts COVID-19: Tax payable to suppliers of the Government of Puerto Deadline Rico; Tax credit program reimbursable to industry Extensions or business for payroll; net carryover program for operations to previous years; net loss on operations to be carried forward in subsequent taxable years; temporary exemption for services rendered to other merchants; temporarily postpone the tentative minimum tax to corporations; to postpone the filing of the informative declarations required in Sections 1063.01 to 1063.16 of Act No. 1-2011, as amended, known as the "Internal Revenue Code for a New Puerto Rico"; temporarily postpone the Report on Previously Agreed Procedures or Compliance Report; special bonus for critical infrastructure specialist workers of the Electric Power Authority; exclusion of gross income for purposes of income tax and income subject to payment of municipal patent for debt cancellation and receipt of subsidies; special contribution to prepay long-term capital gains; special tax on dividend distributions or implicit dividends; retroactive validity of requests for secrets under Act No. 60-2019, as amended, known as the & Puerto Rico Incentive Code& automatic compliance with eligible requirements of incentive decrees; financial aid program for public and private hospitals; critical equipment purchasing centralization program; special opening hours of businesses or industries; establish special regulatory powers; and for other related purposes.

Puerto Rico COVID-19: To amend Sections 4020.05 and 4020.08 of Act 1- 07/13/2020 - Sent HB 2482 General 2011, as amended, known as the "Internal to Governor 2017 - 2020 COVID-19: Tax Revenue Code for a New Puerto Rico" in order to History Sponsor was not provided Deadline postpone the validity of the provisions related to Extensions the market facilitator; empower the Secretary to extend the date established in the Law by administrative pronouncement, for an additional term of up to three (3) months; and for other related purposes.

Puerto Rico COVID-19: To amend subsection (k) of Section 3.01B of Act 06/25/2020 - 1st HB 2531 General 83-1991, as amended, known as the ""Municipal Report 2017 - 2020 COVID-19: Tax Property Tax Act"", in order to authorize the Commission Hon. Jesus Santa Rodriguez Deadline Governing Board of the Municipal Revenue rendered without Extensions Collection Center (CRIM), in cases of a declaration amendment; of a state of national emergency, to defer the date Referred to on which every ... Committee of the House Calendars History

Puerto Rico COVID-19: To amend Articles 3, 5, and 6 of Law No. 57-2020, 06/24/2020 - HB 2574 General known as “Complementary Law to Address the Filed; Appears in 2017 - 2020 COVID-19: Tax Effects of the Puerto Rican Economy Caused by First Reading of Sponsor was not provided Deadline the Covid-19 Emergencyâ€​ in order to incorporate the Chamber; Extensions technical amendments to clarify its scope and Referral to content; and for other related purposes. Commission (s) History

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 38 of 51 Personal Bill # Categories Summary Status Folders Puerto Rico COVID-19: To amend Articles 3, 5, and 6 of Law No. 57-2020, 06/26/2020 - 1st HB 2579 General known as “Complementary Law to Address Report 2017 - 2020 COVID-19: Tax the Effects of the Puerto Rican Economy Caused Commission Hon. Antonio L. Soto Torres Deadline by the Covid-19 Emergencyâ€Â​ in order to rendered without Extensions incorporate technical amendments to clarify its amendment; scope and content; amend Section 6074.01 of Act Referred to 1-2011, as amended, known as the "Internal Committee of the Revenue Code for a New Puerto Rico", in order to House Calendars broaden the definition of Accredited Agent- History Specialist and incorporate technical amendments to clarify its scope and content; and for other related purposes.

Puerto Rico COVID-19: To extend for sixty (60) days the validity of all 03/24/2020 - HJR 630 General endorsements, licenses and permits issued by the Appears in First 2017 - 2020 COVID-19: Tax Government of Puerto Rico, including driver's Reading of Hon. Jose O. Gonzalez Mercado Deadline licenses and income tax forms; order the agencies, Senate; Referral Extensions public corporations, agencies and offices of the to Commission (s) Government of Puerto Rico to develop, in History coordination with the Puerto Rico Innovation and Technology Service, technological tools to provide services electronically; these temporary measures having the purpose of adopting measures to reduce the exposure to the residents of Puerto Rico to foci of contagion of the COVID-19 or Coronavirus; and for other related purposes.

Puerto Rico COVID-19: To order the Secretary of the Treasury to adopt 03/19/2020 - HJR 633 General those measures necessary for businesses to Appears in First 2017 - 2020 COVID-19: mitigate the economic losses suffered as a result Reading of the Sponsor was not provided Government of full compliance with Executive Order No. 2020- Chamber; Assistance to 23, such as withholding a portion of the Sales and Referral to Businesses Use Tax collected during the month of March Commission (s) 2020; and for other related purposes. History COVID-19: Tax Deadline Extensions

Puerto Rico COVID-19: To cancel the imposition of the tax on the part of 03/19/2020 - HJR 637 General the personal property destined for sale by Appears in First 2017 - 2020 COVID-19: Tax merchant manufacturers and merchants Reading of the Sponsor was not provided Deadline established in Law 83-1991, as amended, better Chamber; Extensions known as ""Law for the Municipal Contribution to Referral to Property"" until the December 31, 2020 Commission (s) History

Puerto Rico COVID-19: To amend subsection (1) of subsection (a) of 03/26/2020 - SB 1543 General Section 10 of Act No. 113 of July 10, 1974, as Appears in First 2017 - 2020 COVID-19: Tax amended, known as the "Municipal Patent Law", Reading of the Hon. Carmelo J. Rios Santiago Deadline with the purpose of clearly establishing the power Chamber; Extensions of the municipalities to approve extensions of a Referral to general nature in the filing of declaration of Commission (s) turnover, in cases of emergency or force majeure; History and for other related purposes.

Puerto Rico COVID-19: To establish the “Emergency Taxpayer 05/04/2020 - SJR 506 General Support Programâ€Â​ or “PEDACâ€Â​ Body of origin 2017 - 2020 COVID-19: Tax in order to order the Department of the Treasury requests return of Hon. Miguel A. Romero Lugo Deadline to grant a payment plan to taxpayers who are the measure to Extensions individuals and / or small and medium-sized the Governorr; businesses that, when filing their Tax Return Body of origin far Income Tax for Tax Year 2019, had an uncovered back asking the tax liability that requires payment; and for other Governor related purposes. History

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 39 of 51 Personal Bill # Categories Summary Status Folders Puerto Rico COVID-19: To order the Department of the Treasury to 04/29/2020 - Res. SJR 510 General establish a voluntary moratorium on payment Conj. 31-2020 2017 - 2020 COVID-19: Tax plans, at the taxpayer's option, on the History Hon. Hector J. Martinez Maldonado Deadline corresponding payments during the extension of Extensions the emergency declaration in consideration of the pandemic caused by COVID-19; prohibit the collection of interest, surcharges and / or penalties by a taxpayer to benefit from the aforementioned moratorium; establish the extension of the moratorium; have the requirements to qualify for the moratorium; and for other related purposes.

Puerto Rico COVID-19: To establish a moratorium on the compulsory 06/16/2020 - SJR 522 General payment of excise taxes for all motor vehicles in Appears in First 2017 - 2020 COVID-19: Tax inventory that are secured and whose excise Reading of the Hon. Hector J. Martinez Maldonado Deadline duties had to be paid during the period of the Chamber; Extensions closure of commercial activity due to the state of Referral to emergency declared by COVID-19. Commission (s) History

South Carolina COVID-19: AN ACT TO MAKE APPROPRIATIONS AND TO 05/18/2020 - HB 3411 General PROVIDE REVENUES TO MEET THE ORDINARY Signed By 2019 - 2020 COVID-19: EXPENSES OF STATE GOVERNMENT FOR THE Governor; Act No. G.R. Smith Government FISCAL YEAR BEGINNING JULY 1, 2020, IN THE 135 Assistance to EVENT THAT THE GENERAL APPROPRIATIONS History Related Bills: Individuals ACT FOR FISCAL YEAR 2020-2021 HAS NOT SB 160 BEEN ENACTED BY THAT DATE AND TO COVID-19: REGULATE THE EXPENDITURE OF SUCH Remote FUNDS, TO MAKE SUPPLEMENTAL Education APPROPRIATIONS FOR FISCAL YEAR 2019-2020 COVID-19: TO COMBAT THE COVID-19 VIRUS, AND TO School FURTHER PROVIDE FOR THE OPERATION OF Requirement STATE GOVERNMENT DURING THE PUBLIC Waivers HEALTH CRISIS CAUSED BY THE COVID-19 COVID-19: Tax VIRUS. - ratified title Deadline Extensions

South Carolina COVID-19: AN ACT TO AMEND SECTION 12-6-3535, CODE 09/29/2020 - HB 3485 General OF LAWS OF SOUTH CAROLINA, 1976, Signed By 2019 - 2020 COVID-19: RELATING TO AN INCOME TAX CREDIT FOR Governor; Rep. Joseph Jefferson (D-SC) Government MAKING QUALIFIED REHABILITATION Effective date Assistance to EXPENDITURES FOR A CERTIFIED HISTORIC 09/29/20; Act No. Individuals STRUCTURE, SO AS TO REMOVE A PROVISION 172 ALLOWING THE DEPARTMENT OF ARCHIVES History COVID-19: AND HISTORY TO ESTABLISH FEES, TO Remote PROVIDE THAT A TAXPAYER CLAIMING THE Education CREDIT MUST PAY A FEE TO THE COVID-19: DEPARTMENT OF ARCHIVES AND HISTORY FOR School THE STATE HISTORIC PRESERVATION GRANT Requirement FUND, AND TO PROVIDE THAT THE Waivers DEPARTMENT SHALL DEVELOP AN COVID-19: Tax APPLICATION PROCESS; AND TO AMEND Deadline SECTION 12-6-5060, RELATING TO VOLUNTARY Extensions CONTRIBUTIONS MADE BY AN INDIVIDUAL BY MEANS OF THE INCOME TAX RETURN CHECK OFF, SO AS TO ADD THE DEPARTMENT OF ARCHIVES AND HISTORY. - ratified title

South Carolina COVID-19: A BILL TO AMEND THE CODE OF LAWS OF 05/12/2020 - HB 5477 General SOUTH CAROLINA, 1976, BY ADDING SECTION Introduced and 2019 - 2020 COVID-19: Tax 12-6-1230 SO AS TO ALLOW A TAXPAYER, ON read first time; Rep. Nancy Mace (R-SC) Deadline THEIR 2019 TAX RETURN, TO DEDUCT A NET Referred to Extensions OPERATING LOSS THAT HAS OR WILL OCCUR Committee on IN TAX YEAR 2020 AS A RESULT OF THE COVID- Ways and Means 19 PANDEMIC. History

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 40 of 51 Personal Bill # Categories Summary Status Folders United States COVID-19: This joint resolution expresses congressional 09/04/2020 - HJRES 94 General disapproval of the Internal Revenue Service rule Introduced in 2019 - 2020 COVID-19: Tax relating to Relief with Respect to Employment Tax House; Referred Rep. Larson, John B. [D-CT-1] Deadline Deadlines Applicable to Employers Affected by the to the House Extensions Ongoing Coronavirus (COVID-19) Disease 2019 Committee on Pandemic. The rule requires the deferral of the Ways and Means. payment of employment taxes on wages between History September 1, 2020, and December 31, 2020.

United States COVID-19: CARES Act 07/23/2020 - HR 748 Eviction Committee on 2019 - 2020 Moratorium Small Business Rep. Courtney, Joe [D-CT-2] COVID-19: and General Entrepreneurship. Related Bills: Hearings held. COVID-19: S 3478 S 3527 HR 6315 S 3573 HR History Government 6324 HR 6327 HR 6335 HR 6357 S Assistance to 3585 HR 6377 HR 6372 HR 6508 HR Businesses 6551 S 3504 HR 6283 HR 6299 HR 6282 S 3505 S 3519 S 3539 HR 6304 COVID-19: S 3468 HRES 911 S 3496 S 3548 S Government 3497 S 3438 S 3374 S 2997 S 2913 S Assistance to 2740 S 1399 S 803 S 460 HR 5202 HR Individuals 3443 HR 1922 HR 1869 HR 1865 HR COVID-19: 2452 S 949 S 684 Insurance Misc. COVID-19: Paid Leave COVID-19: Remote Education COVID-19: School Requirement Waivers COVID-19: Tax Deadline Extensions

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 41 of 51 Personal Bill # Categories Summary Status Folders United States Broadband As amended: The HEROES Act 10/01/2020 - HR 925 COVID-19: Resolving 2019 - 2020 General differences -- Rep. Mike Thompson (D-CA-5) House actions: COVID-19: On motion to Government Related Bills: concur in the Assistance to HR 1747 S 1139 S 2194 S 2591 HR Senate Businesses 4831 HR 4967 S 3051 HR 8395 HR amendments with 8406 HR 8472 HR 8623 HR 8423 COVID-19: an amendment Government Agreed to by the Assistance to Yeas and Nays: Individuals 214 - 207 (Roll COVID-19: Health no. 214). Insurance and History Medicaid COVID-19: Liability Protection COVID-19: Paid Leave COVID-19: Price Gouging COVID-19: Remote Education COVID-19: Remote Meeting & Voting in Legislatures COVID-19: School Requirement Waivers COVID-19: Tax Deadline Extensions

United States COVID-19: Financial Protections and Assistance for America's 03/23/2020 - HR 6321 Eviction Consumers, States, Businesses, and Vulnerable Introduced in 2019 - 2020 Moratorium Populations Act This bill responds to the COVID- House; Referred Rep. Waters, Maxine [D-CA-43] COVID-19: 19 (i.e., coronavirus disease 2019) emergency to the Committee General and generally provides for financial assistance and on Financial Related Bills: other aid to individuals, businesses, and state and Services, and in COVID-19: HR 6778 HR 6760 HR 6724 HR 6375 local governments for the duration of the addition to the Government HR 6373 HR 6326 S 3508 HR 6423 HR emergency period. Among other things, the bill Committees on Assistance to 6387 HR 6382 HR 6381 HR 6380 HR provides direct payments to individuals of up to Ways and Means, Businesses 6379 HR 6378 HR 6371 HR 6370 HR $2,000 a month, subject to limits based on Education and 6369 HR 6368 HR 6366 HR 6361 HR COVID-19: adjusted gross income; establishes digital wallets Labor, Small 6360 HR 6358 HR 6350 HR 6348 HR Government for individuals without bank accounts to receive Business, the 6347 HR 6340 HR 6339 HR 6333 HR Assistance to such payments; provides for the suspension of Judiciary, and 6332 HR 6331 HR 6330 HR 6328 HR Individuals specified housing and consumer loan payments, Agriculture, for a 6321 HR 6319 HR 6316 HR 5322 COVID-19: Paid evictions, and foreclosures; creates financial period to be Leave assistance programs regarding housing, student subsequently COVID-19: Tax loans, and utilities; establishes credit programs for determined by the Deadline small businesses, nonprofit organizations, farms, Speaker, in each Extensions independent contractors, minority depository case for institutions, and community development financial consideration of institutions; authorizes funds for housing such provisions assistance, elderly assistance, and emergency as fall within the production of medical supplies; and provides for jurisdiction of the investigation, oversight, and other requirements committee regarding COVID-19 aid. The bill also modifies concerned. existing provisions, including those regarding History deposit insurance for transaction accounts, Federal Reserve Board purchases of municipal bonds, stock buybacks, required disclosures by issuers of securities, international aid programs, and agency guidance concerning pandemics and major disasters.

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 42 of 51 Personal Bill # Categories Summary Status Folders

United States COVID-19: Take Responsibility for Workers and Families Act 03/23/2020 - HR 6379 Essential This bill responds to the COVID-19 (i.e., Introduced in 2019 - 2020 Business coronavirus disease 2019) outbreak and its impact House; Referred Rep. Lowey, Nita M. [D-NY-17] Designations & on the economy, public health, state and local to the Committee Shelter in Place governments, individuals, and businesses. The bill on Related Bills: COVID-19: provides FY2020 supplemental appropriations for Appropriations, S 3991 HR 6865 S 3677 HR 6855 HR Eviction federal agencies to respond to the COVID-19 and in addition to 6810 HR 6806 HR 6374 HR 6778 HR Moratorium outbreak. The supplemental appropriations are the Committees 6568 HR 6583 HR 6552 HR 6616 HR designated as emergency spending, which is on the Budget, COVID-19: 6606 HR 6584 HR 6572 HR 6655 HR exempt from discretionary spending limits. In and Ways and General 6640 HR 6326 HR 6724 HR 6727 HR addition, the bill expands paid sick days, family Means 6739 HR 6760 HR 6521 S 3583 S COVID-19: and medical leave, unemployment compensation, History 3582 S 3575 HR 6539 HR 6538 HR Government and food assistance programs; provides economic 6532 HR 6518 HR 6511 HR 6486 HR Assistance to assistance payments of up to $1,500 per 6472 HR 6426 HR 6423 HR 6387 HR Businesses individual; eliminates cost-sharing (e.g., 6382 HR 6381 HR 6380 HR 6378 HR COVID-19: deductibles, coinsurance, or copayments) for 6377 HR 6375 HR 6373 HR 6372 HR Government COVID-19 treatments and vaccines; requires 6371 HR 6370 HR 6369 HR 6366 HR Assistance to health care facilities to implement a 6363 HR 6361 HR 6360 HR 6357 HR Individuals comprehensive infectious disease exposure 6352 HR 6350 HR 6348 HR 6347 HR COVID-19: control plan to protect health care workers; 6345 HR 6342 HR 6340 HR 6339 HR Insurance Misc. provides grants, loans, and other assistance to 6335 HR 6333 HR 6332 HR 6331 HR hospitals, small businesses, state and local COVID-19: Paid 6330 HR 6329 HR 6328 HR 6327 HR governments, elementary and secondary schools, Leave 6321 HR 6319 HR 6315 HR 6314 S institutions of higher education, and airports; 3565 S 3527 S 3526 S 3519 S 3514 S COVID-19: Price expands or establishes various tax credits; and 3508 S 3505 S 3504 S 3486 HR 6313 Gouging establishes requirements for early voting and HR 6425 HR 6322 HR 6304 HR 6303 COVID-19: absentee voting. The bill also modifies or expands HR 6300 HR 6299 HR 6291 HR 6274 Remote a wide range of other programs and policies, HR 6262 HR 6246 S 2913 S 1793 HR Education including those regarding Medicare and Medicaid, 6213 HR 5977 HR 5663 HR 5322 HR COVID-19: medical product supplies, housing, student loans 5321 HR 5202 HR 4866 HR 3307 HR School and financial aid, the federal workforce, veterans 3300 HR 1868 HR 584 HR 397 Requirement benefits environmental and consumer protection Waivers requirements, the U.S. Postal Service, aviation workers and the airline industry, and pension and COVID-19: Tax retirement plans. Deadline Extensions

United States COVID-19: This bill allows certain small businesses (fewer 03/25/2020 - HR 6391 General than 250 employees) a 5-year carryback of net Introduced in 2019 - 2020 COVID-19: operating losses incurred in 2020 due to COVID- House; Referred Rep. Schneider, Bradley Scott [D-IL- Government 19 (i.e., the coronavirus disease 2019). to the House 10] Assistance to Committee on Businesses Ways and Means. History COVID-19: Tax Deadline Extensions

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 43 of 51 Personal Bill # Categories Summary Status Folders United States COVID-19: Responsible Relief for Americans Act This bill 09/30/2020 - HR 6396 General revises and establishes economic assistance Referred to the 2019 - 2020 COVID-19: measures in response to COVID-19 (i.e., Subcommittee on Rep. Biggs, Andy [R-AZ-5] Government coronavirus disease 2019). Specifically, the bill Economic Assistance to provides funding for and authorizes the Small Opportunity.; Related Bills: Businesses Business Administration (SBA) to guarantee Referred to the HR 216 S 1149 HR 2971 S 1564 HR paycheck protection loans made to small Subcommittee on COVID-19: 3182 HR 4947 S 3112 HR 5596 HR businesses. Recipients of such loans are eligible Health. Government 6304 for forgiveness of amounts expended for specified History Assistance to costs such as payroll. Small businesses may Individuals request an advance of up $10,000 on an SBA COVID-19: disaster loan for which they have applied in Insurance Misc. response to COVID-19. Further the bill requires COVID-19: Paid the SBA to temporarily pay the principal, interest, Leave and any associated fees that are owed on certain COVID-19: Tax SBA loans; repeals provisions that require an Deadline employer to provide paid sick leave for employees Extensions who are unable to work due to COVID-19; repeals provisions authorizing the use of certain funds to provide educational assistance and training for U.S. workers; provides additional time for federal contractors to carry out their responsibilities and guarantees payment continuation for federal contractors who are delayed or interrupted because of COVID-19; increases and expands the tax deduction for certain trade or business income; authorizes borrowers with federally backed mortgages who are experiencing financial hardship due to COVID-19 to request forbearance; revises provisions relating to health savings accounts (HSAs), including to allow increased participation in HSAs and to increase the limit on contributions to HSAs; expands reporting requirements for pharmaceutical manufacturers; and extends the deadline for filing 2019 individual income tax returns from April 15, 2019, to November 15, 2019.

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 44 of 51 Personal Bill # Categories Summary Status Folders United States COVID-19: Health and Economic Recovery Omnibus 09/22/2020 - HR 6800 General Emergency Solutions Act or the HEROES Act. This Hearing 2019 - 2020 COVID-19: bill responds to the COVID-19 (i.e., coronavirus Scheduled: Outgoing Rep. Nita Lowey (D-NY-17) Government disease 2019) outbreak and its impact on the House Financial Assistance to economy, public health, state and local Services at 10:30 Related Bills: Businesses governments, individuals, and businesses. AM EDT; S 4800 HR 8395 HR 925 HR 8406 HR Location: 2128 COVID-19: 6767 S 4732 S 4714 HR 8349 HR Rayburn House Government 2166 HR 1595 S 3854 HR 3935 HR Office Building, Assistance to 895 S 4354 S 4225 HR 7796 HR 7427 Washington, D.C. Individuals S 3827 S 3778 S 3746 HR 7301 HR History 7254 HR 7121 HR 7104 HR 7080 HR COVID-19: Health 7022 HR 7016 HR 6564 S 3739 S Insurance and 3084 HR 6973 HR 6952 S 3724 S Medicaid 3720 HR 6881 HR 6878 HR 6877 HR COVID-19: Paid 6872 HR 6865 HR 6862 HR 6860 HR Leave 6859 HR 6801 S 3677 HR 6858 HR COVID-19: Price 6820 S 3685 HR 6855 HR 6799 HR Gouging 6839 HR 6849 HR 6843 HR 6845 S COVID-19: 3690 HR 6857 HR 6509 HR 6741 HR Remote 6777 S 3656 S 3646 HR 6787 HR Education 6716 HR 6776 HR 6757 HR 6736 HR 6739 HR 6914 HR 6729 HR 6727 S COVID-19: Tax 3637 HR 6726 HR 6724 HRES 967 HR Deadline 6701 HR 6685 HR 6670 HR 6669 HR Extensions 6645 HR 6616 HR 6590 HR 6578 HR 6559 HR 6531 HR 6521 HR 6511 HR 6486 HR 6474 HR 6460 HR 6414 HR 6400 HR 6370 HR 6362 HR 6347 HR 6303 HR 6291 HR 5663 HR 5546 HR 5352 HR 5321 HR 4866 HR 4356 HR 189 HR 6563 HR 6532 HR 6472 HR 6411 S 3883 HR 7328 S 4098 S 4059 S 3991 S 3887 S 3838 S 3595 S 3579 S 3514 S 3508 S 2661 S 1793 S 1200 S 279 HR 6704 HR 6334 HR 6274 HR 6067 HR 3545 HR 3307 HR 2331

United States COVID-19: ...This bill prohibits the Department of the 09/22/2020 - HR 6852 General Treasury and the Federal Reserve Board from Hearing 2019 - 2020 COVID-19: Tax waiving requirements related to COVID-19 (i.e., Scheduled: Rep. Alexandria Ocasio-Cortez (D-NY) Deadline coronavirus disease 2019) economic aid. House Financial Extensions Businesses receiving this aid must comply with Services at 10:30 compensation limits, bans on stock buybacks, and AM EDT; prohibitions on payment of stock dividends, among Location: 2128 other requirements. Rayburn House Office Building, Washington, D.C. History

United States COVID-19: Fixing the Income Ramifications for Small 05/15/2020 - HR 6884 General Businesses and Tax Relief Act or the FIRST Act Introduced in 2019 - 2020 COVID-19: This bill amends the Coronavirus Aid, Relief, and House; Referred Rep. Newhouse, Dan [R-WA-4] Government Economic Security Act to provide that tax to the House Assistance to deductions for ordinary business expenses and Committee on Related Bills: Businesses other tax incidents shall not be affected by the Ways and Means. S 3612 HR 6821 exclusion from gross income of amounts related to History COVID-19: Tax loan forgiveness received in response to COVID- Deadline 19 (i.e., coronavirus disease 2019). Extensions

United States COVID-19: To temporarily suspend payroll taxes during the 05/19/2020 - HR 6920 General emergency relating to COVID-19. Introduced in 2019 - 2020 COVID-19: Tax House; Referred Rep. Spano, Ross [R-FL-15] Deadline to the House Extensions Committee on Ways and Means. History

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 45 of 51 Personal Bill # Categories Summary Status Folders United States COVID-19: Save American Vital Energy Jobs Act or the SAVE 07/13/2020 - HR 7579 General Jobs Act This bill extends energy-related tax Introduced in 2019 - 2020 COVID-19: Tax provisions and expands incentives for job creation House; Referred Rep. Burgess, Michael C. [R-TX-26] Deadline in the energy sector during the COVID-19 (i.e., to the Committee Extensions coronavirus disease 2019) emergency period. on Ways and Related Bills: Means, and in S 4041 addition to the Committee on Natural Resources History

United States COVID-19: The Heroes Act 09/29/2020 - HR 8406 General Introduced in 2019 - 2020 COVID-19: House; Referred Rep. Nita Lowey (D-NY) Government to the Committee Assistance to on Related Bills: Businesses Appropriations, HR 6800 and in addition to COVID-19: the Committees Government on the Budget, Assistance to and Ways and Individuals Means, for a COVID-19: Health period to be Insurance and subsequently Medicaid determined by the COVID-19: Speaker, in each Liability case for Protection consideration of COVID-19: Paid such provisions Leave as fall within the jurisdiction of the COVID-19: Price committee Gouging concerned. COVID-19: History Remote Education COVID-19: School Requirement Waivers COVID-19: Tax Deadline Extensions

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 46 of 51 Personal Bill # Categories Summary Status Folders United States COVID-19: Coronavirus Aid, Relief, and Economic Security 06/03/2020 - S 3548 General Act or the CARES Act. A bill to provide emergency Committee on 2019 - 2020 COVID-19: assistance and health care response for Small Business Sen. McConnell, Mitch [R-KY] Government individuals, families, and businesses affected by and Assistance to the 2020 coronavirus pandemic. Entrepreneurship. Related Bills: Businesses Hearings held. S 3505 S 3539 S 3478 HR 6315 S History COVID-19: 3468 S 3438 HR 6283 HR 6282 HR Government 748 S 3374 S 2999 S 2589 S 2326 HR Assistance to 4509 HR 4100 HR 3708 HR 2985 HR Individuals 1922 COVID-19: Health Insurance and Medicaid COVID-19: Insurance Misc. COVID-19: Paid Leave COVID-19: Remote Education COVID-19: School Requirement Waivers COVID-19: Tax Deadline Extensions

United States COVID-19: A bill to amend the Internal Revenue Code of 1986 06/25/2020 - S 4078 Eviction to improve the low-income housing credit and Introduced in 2019 - 2020 Moratorium provide relief relating to the coronavirus Senate; Read Sen. Wyden, Ron [D-OR] COVID-19: emergency, and for other purposes. twice and referred General to the Committee Related Bills: on Finance. COVID-19: Tax S 1956 HR 3479 HR 2 History Deadline Extensions

United States COVID-19: American Workers, Families, and Employers 07/27/2020 - S 4318 General Assistance Act Introduced in 2019 - 2020 COVID-19: Senate; Read Sen. Grassley, Chuck [R-IA] Government twice and referred Assistance to to the Committee Related Bills: Businesses on Finance. S 604 HR 4796 S 3638 S 3995 S 3841 History COVID-19: Government Assistance to Individuals COVID-19: Paid Leave COVID-19: Tax Deadline Extensions

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 47 of 51 Personal Bill # Categories Summary Status Folders United States COVID-19: RECOVERY Act 09/08/2020 - S 4537 General Introduced in 2019 - 2020 COVID-19: Senate; Read Sen. Cruz, Ted [R-TX] Government twice and referred Assistance to to the Committee Related Bills: Businesses on Finance. HR 6338 History COVID-19: Government Assistance to Individuals COVID-19: Paid Leave COVID-19: Tax Deadline Extensions

United States COVID-19: 2020 Disasters Tax Relief Act 09/17/2020 - S 4621 General Introduced in 2019 - 2020 COVID-19: Tax Senate; Read Sen. Wyden, Ron [D-OR] Deadline twice and referred Extensions to the Committee Related Bills: on Finance. S 4596 History

United States COVID-19: A bill to provide continued emergency assistance, 10/01/2020 - S 4775 General educational support, and health care response for Read the second 2019 - 2020 COVID-19: individuals, families, and businesses affected by time. Placed on Sen. Mitch McConnell (R-KY) Government the 2020 coronavirus pandemic. Senate Assistance to Legislative Related Bills: Businesses Calendar under HR 8318 General Orders. COVID-19: Calendar No. Government 564. Assistance to History Individuals COVID-19: Liability Protection COVID-19: Paid Leave COVID-19: Remote Education COVID-19: School Requirement Waivers COVID-19: Tax Deadline Extensions

Utah COVID-19: This bill modifies income tax provisions. 04/22/2020 - HB 3003x General Governor Signed 2020 COVID-19: Tax History Rep. Spendlove, Robert M. Deadline Extensions

Utah COVID-19: This bill modifies provisions related to community 08/31/2020 - SB 6001xxxx General reinvestment agencies. Governor Signed 2020 COVID-19: Tax History Sen. Wayne Harper (R-UT) Deadline Extensions

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 48 of 51 Personal Bill # Categories Summary Status Folders Vermont COVID-19: An act relating to Vermont's response to COVID- 03/30/2020 - HB 742 General 19 Signed by 2019 - 2020 COVID-19: Governor Rep. James Harrison (R-VT) Government History Assistance to Individuals COVID-19: Health Insurance and Medicaid COVID-19: Paid Leave COVID-19: Tax Deadline Extensions

Vermont COVID-19: An act relating to the municipal emergency 06/15/2020 - HB 951 General statewide education property tax borrowing House - Signed 2019 - 2020 COVID-19: Tax program by Governor on House Committee on Appropriations Deadline June 15, 2020 Extensions History

Vermont COVID-19: An act relating to miscellaneous tax provisions 10/08/2020 - HB 954 General House - Signed 2019 - 2020 COVID-19: Tax by Governor House Committee on Ways and Means Deadline History Extensions

Vermont COVID-19: An act relating to temporary municipal tax rate 05/14/2020 - SB 344 General provisions in response to COVID-19 Senate - Signed 2019 - 2020 COVID-19: Tax by Governor Senate Committee on Government Deadline History Operations Extensions

Virginia Broadband Budget Bill. Amends Chapter 854 of the 2019 Acts 04/24/2020 - HB 29 COVID-19: of Assembly. Approved by 2020 - 2021 General Governor- Luke E. Torian Chapter 1283 COVID-19: Tax (effective Deadline 4/24/20) Extensions History

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 49 of 51 Personal Bill # Categories Summary Status Folders Virginia Broadband Budget Bill. Amends Chapter 1289 of the 2020 11/18/2020 - HB 5005x COVID-19: Acts of Assembly. Approved by 2020 - 2021 General Governor- Luke E. Torian Chapter 56 COVID-19: (effective Government 11/18/20) Assistance to History Businesses COVID-19: Government Assistance to Individuals COVID-19: Paid Leave COVID-19: Remote Education COVID-19: School Requirement Waivers COVID-19: Tax Deadline Extensions

Virginia COVID-19: Waiver of penalties and interest; refunds; 11/09/2020 - Left HB 5006x General taxpayers suffering job loss or business closure in Finance 2020 - 2021 COVID-19: Tax due to the COVID-19 pandemic. History Del. Mark Cole (R-VA) Deadline Extensions

Virginia COVID-19: Certain fines and costs; payment agreements; 11/09/2020 - Left HB 5014x General temporary suspension on accrual of interest; in Courts of 2020 - 2021 COVID-19: Tax referral to collections; due date extension; Justice Del. Jeffrey Bourne (D-VA) Deadline emergency. Suspends temporarily the due dates History Extensions and deadlines for certain fines and costs, along with the accrual of interest on such fines and costs.

Virginia Broadband Budget Bill. Amends Chapter 1289 of the 2020 11/09/2020 - Left SB 5015x COVID-19: Acts of Assembly. in Appropriations 2020 - 2021 General History Janet D. Howell COVID-19: Government Assistance to Individuals COVID-19: School Requirement Waivers COVID-19: Tax Deadline Extensions

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 50 of 51 Personal Bill # Categories Summary Status Folders Wisconsin COVID-19: Relating to: state government response to the 04/15/2020 - Sen. AB 1038 General COVID-19 pandemic. - Read a second 2019 - 2020 COVID-19: time; Ordered to Committee on Assembly Organization Government a third reading; Assistance to Read a third time; Businesses Sen. - Move to call the question, COVID-19: Ayes 19, Noes Government 13; Sen. - Assistance to Concurred in, Individuals Ayes 32, Noes 0; COVID-19: Health Asm. - Received Insurance and from Senate Medicaid concurred in; COVID-19: Asm. - Presented Liability to the Governor Protection on 4-15-2020; COVID-19: Report approved Remote by the Governor; Education 2019 Wisconsin Act 185; COVID-19: Published 4-16- School 2020 Requirement History Waivers COVID-19: Tax Deadline Extensions

Wisconsin COVID-19: An Act Relating to: allowing municipalities to enact 09/30/2020 - Died SB 926 General an ordinance authorizing multiple property tax pursuant to 2019 - 2020 COVID-19: Tax installments during a public health emergency. adjournment Kooyenga Deadline (FE) History Extensions

Wisconsin COVID-19: Relating to: state government response to the 09/30/2020 - Died SB 932 General COVID-19 pandemic. (FE) pursuant to 2019 - 2020 COVID-19: adjournment Committee on Senate Organization Government History Assistance to Businesses COVID-19: Government Assistance to Individuals COVID-19: Health Insurance and Medicaid COVID-19: Liability Protection COVID-19: Remote Education COVID-19: School Requirement Waivers COVID-19: Tax Deadline Extensions

FOCUS, A Leonine Business - 11/19/2020 - 226 bills. | CONFIDENTIAL 51 of 51