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limits liability for volunteer health care professionals.provides additional funding for the prevention, diagnosis, and treatment of COVID-19.revises other provisions, including those related to losses, charitable deductions, and business interest.delays due dates for employer payroll taxes and estimated tax payments for corporations and.establishes special rules for certain tax-favored withdrawals from retirement plans.The bill establishes limits on requirements for employers to provide paid leave. The rebate begins phasing out when incomes exceed $75,000 (or $150,000 for joint filers). The bill also provides funding for $1,200 tax rebates to individuals, with additional $500 payments per qualifying child. provides additional funding for grants and technical assistance.establishes, and provides funding for, forgivable bridge loans and.With respect to small businesses, the bill The bill authorizes emergency loans to distressed businesses, including air carriers, and suspends certain aviation excise taxes. This bill addresses economic impacts of, and otherwise responds to, the COVID-19 (coronavirus) outbreak. Shown Here:Ĭoronavirus Aid, Relief, and Economic Security Act or the CARES Act