{"id":2566,"date":"2020-04-03T12:11:18","date_gmt":"2020-04-03T19:11:18","guid":{"rendered":"http:\/\/box5220.temp.domains\/~uusmsvmy\/?p=2566"},"modified":"2020-04-05T12:12:49","modified_gmt":"2020-04-05T19:12:49","slug":"%ea%b0%9c%ec%9d%b8-%eb%b9%84%ec%a6%88%eb%8b%88%ec%8a%a4%ea%b4%80%eb%a0%a8-%ec%84%b8%eb%b2%95%eb%b3%80%ea%b2%bd-%ea%b8%b0%ed%83%80-cares-acts-%ea%b7%9c%ec%a0%95","status":"publish","type":"post","link":"https:\/\/www.kamainfo.org\/?p=2566","title":{"rendered":"\uac1c\uc778\/\ube44\uc988\ub2c8\uc2a4\uad00\ub828 \uc138\ubc95\ubcc0\uacbd,    \uae30\ud0c0 Cares Acts \uaddc\uc815"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"285\" src=\"https:\/\/www.kamainfo.org\/wp-content\/uploads\/2020\/04\/\ucea1\ucc98-1-1024x285.png\" alt=\"\" class=\"wp-image-2567\" srcset=\"https:\/\/www.kamainfo.org\/wp-content\/uploads\/2020\/04\/\ucea1\ucc98-1-1024x285.png 1024w, https:\/\/www.kamainfo.org\/wp-content\/uploads\/2020\/04\/\ucea1\ucc98-1-300x84.png 300w, https:\/\/www.kamainfo.org\/wp-content\/uploads\/2020\/04\/\ucea1\ucc98-1-768x214.png 768w, https:\/\/www.kamainfo.org\/wp-content\/uploads\/2020\/04\/\ucea1\ucc98-1.png 1210w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\uc9c0\ub09c 25\uc77c \uc2e0\uc885 \ucf54\ub85c\ub098 \ubc14\uc774\ub7ec\uc2a4 (COVID-19) \ud655\uc0b0 \uc0ac\ud0dc\uc5d0 \ub300\uc751\ud558\uae30 \uc704\ud55c \ucd1d\uc561 2\uc870 \ub2ec\ub7ec \uaddc\ubaa8\uc758 \uacbd\uae30 \ubd80\uc591 \uc548 \ud611\uc0c1\uc774 \ud0c0\uacb0\uc774 \ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc774\ub294 \ucf54\ub85c\ub098 \uc0ac\ud0dc\ub85c \uc778\ud558\uc5ec \ub9ce\uc740 \uc0ac\uc5c5\uccb4\uac00 \uc815\uc0c1 \uc601\uc5c5\uc744 \ud558\uc9c0 \ubabb\ud558\uace0 \uc788\uc5b4 \uae30\uc5c5\ub4e4 \uc790\uae08 \uc735\ud1b5\uc744 \uc9c0\uc6d0\ud558\uace0 \uc8fc\ubbfc\ub4e4\uc5d0\uac8c \uc7ac\uc815\uc801\uc778 \ub3c4\uc6c0\uc744 \uc8fc\ub294 \uc0ac\uc5c5\uc785\ub2c8\ub2e4. \uc9c0\uae08\uae4c\uc9c0 \uc54c\ub824\uc9c4 \uc18c\uc2dd\uc744 \uc54c\ub824\ub4dc\ub9ac\uba70 \uc0c8\ub85c\uc6b4 \ub0b4\uc6a9\uc774 \uc788\uc744 \uc2dc \ub2e4\uc2dc \uc18c\uc2dd \uc804\ud558\uaca0\uc2b5\ub2c8\ub2e4. \uc9c0\uae08 \ub9ce\uc740\ubd84\ub4e4\uc774 PPP Loan \uc5d0\ub9cc&nbsp;\uc9d1\uc911\ud558\uc2dc\ub294\ub370 \ub2e4\ub978 \ub9ce\uc740 \ud61c\ud0dd\uc774\uc788\uc73c\ub2c8 \uc804\ubc18\uc801\uc778\ubd80\ubd84\uc744 \uc774\ud574\ud558\uc2dc\uace0 \ub3c4\uc6c0\ubc1b\uc73c\uc154\uc11c \uc5b4\ub824\uc6b4\uc2dc\uae30\uc5d0 \ucd5c\uc120\uc5d0\uc120\ud0dd\uc744\ud558\uc2e4\uc218\uc788\uae30\ub97c\ubc14\ub78d\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\uac1c\uc778<\/strong><strong>\uad00\ub828<\/strong><strong>\uc138\ubc95<\/strong><strong>\ubcc0\uacbd<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\uac1c\uc778\uc5d0 \ud604\uae08 \uc9c0\uae09(Individual Stimulus Payments)<\/li><li>\ub300\uc0c1: \uc774\ubbfc\ubc95 \uc2e0\ubd84\uacfc \uc0c1\uad00\uc5c6\uc774 \uc138\uae08\ubcf4\uace0 \ub0a9\uc138\uc790<\/li><li>2019 \uc138\uae08\ubcf4\uace0 \uae30\uc900\uc73c\ub85c \ud558\ub098 2019 \uc138\uae08\ubcf4\uace0\uac00 \uc548\ub418\uc5b4 \uc788\uc744 \uc2dc 2018 \uc138\uae08\ubcf4\uace0\ub97c \uae30\uc900\uc73c\ub85c \ud568<\/li><li>\uc18c\ub4dd\uc774 \uc5c6\uac70\ub098 \uc801\uc5b4\uc11c \uc138\uae08\ubcf4\uace0\ub97c \ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0 Social Security Benefit Statement\ub97c \uae30\uc900\uc73c\ub85c \ud568<\/li><li>\ub2e4\ub978 \uc0ac\ub78c\uc758 \ubd80\uc591\uac00\uc871(Dependent of Others)\ub85c \uc138\uae08\ubcf4\uace0\uac00 \ub41c \uacbd\uc6b0\ub294 \uc81c\uc678\ub428<\/li><li>Adjusted Gross Income \uae30\uc900 \uac1c\uc778 $75,000, \ubd80\ubd80 \uacf5\ub3d9 $150,000\ud14d\uc2a4 \ubcf4\uace0\uc790 : \ub0a9\uc138\uc790 \uac1c\uc778\ubcc4 $1,200 , \ubd80\ubd80 \ud569\uc0b0 $2,400 + \uc790\ub140 \ud55c\uba85 \ub2f9 $500<\/li><li>Adjusted Gross Income \uae30\uc900 \uac1c\uc778 $75,000, \ubd80\ubd80 \uacf5\ub3d9 $150,000\uc774\uc0c1 \ud14d\uc2a4 \ubcf4\uace0\uc790 : AGI $100\ub2f9 $5\uc529 \ucc28\uac10\ub418\uba70 \uac1c\uc778 $99,000 \ubd80\ubd80\uacf5\ub3d9 $198,000 \uc774\uc0c1 \ubcf4\uace0\uc790\ub294 \ud574\ub2f9 \uc0ac\ud56d \uc5c6\uc74c<\/li><li>\uc9c0\uae09 \uc2dc\uae30\ub294 4\uc6d4\ucd08 ~ \uc911\uc21c\uc73c\ub85c \uc608\uc0c1\ub418\uba70 \uc9c0\uae09 \ubc29\ubc95\uc740 \uc138\uae08\ubcf4\uace0 \uc2dc \uc694\uccad\ud55c \uc740\ud589 \uacc4\uc88c\ub85c \uc790\ub3d9\uc774\uccb4\ub098 \uc218\ud45c \ubc1c\ud589<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\ube44\uc988\ub2c8\uc2a4<\/strong><strong>\uad00\ub828<\/strong><strong>\uc138\ubc95<\/strong><strong>\ubcc0\uacbd<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>\uc885\uc5c5\uc6d0 \uae09\uc5ec \ubcf4\ud638 \ub300\ucd9c (Paycheck Protection Loan)<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>\ub300\uc0c1: \uc885\uc5c5\uc6d0 500\uba85 \ubbf8\ub9cc \uae30\uc5c5, \uc790\uc601\uc5c5\uc790, \ube44\uc601\ub9ac \ubc95\uc778 \u2013 SBA Section 7<\/li><li>\uc801\uc6a9 \uae30\uac04 (Covered period) : 2\/15\/2020 ~ 6\/30\/2020<\/li><li>\uac1c\uc778 \ubcf4\uc99d\uc740 \uc694\uad6c\ud558\uc9c0 \uc54a\uc73c\uba70 \uc5f0\ubc29 \uc815\ubd80\uac00 \uc804\uc561 \ubcf4\uc99d\ud568($150,000 \uc774\uc0c1\uc740 12\/30\/2020 \uc774\ud6c4 85%\ub9cc \ubcf4\uc99d)<\/li><li>\ub300\ucd9c \uac00\ub2a5 \uae08\uc561: $10M\uc774 \ub118\uc9c0 \uc54a\uc544\uc57c \ud558\uba70 \ub300\ucd9c\uc77c\ub85c\ubd80\ud130 \uacfc\uac70 1\ub144\uac04 Payroll Costs \uc6d4 \ud3c9\uade0\uc561\uc758 2.5\ubc30\uc640 1\/31\/2020 \uc774\ud6c4 \uc7ac\ub09c \ub300\ucd9c (Disaster Loan) \ubc1b\uc740 \uae08\uc561\uc758 \ud569\uacc4<ul><li>Payroll Cost\uc5d0\ub294 \uc815\uc0c1\uae09\uc5ec, \ubcf4\ub108\uc2a4, \ucee4\ubbf8\uc158, \ub3c5\ub9bd \uacc4\uc57d\uc790\uc5d0 \uc9c0\uae09\ud558\ub294 \uae08\uc561, \uc720\uae09\ud734\uac00, \ud1f4\uc9c1\uae09\uc5ec, \uc9c1\uc7a5 \ub2e8\uccb4 \uac74\uac15\ubcf4\ud5d8, \uc740\ud1f4 \uc5f0\uae08, \uae09\uc5ec\uc5d0\uc11c \uacf5\uc81c\ub41c \uc8fc\uc138 \ubc0f \uc9c0\ubc29\uc138\uac00 \ud3ec\ud568\ub418\uba70 \uc5f0\ubd09 $100,000 \uc774\uc0c1 \uace0\uc561 \uae09\uc5ec\uc790, \uc8fc \uac70\uc8fc\uc9c0\uac00 \uc678\uad6d\uc778 \uc885\uc5c5\uc6d0 \uae09\uc5ec, \uae09\uc5ec \uad00\ub828 \uc138\uae08(Payroll Taxes), \ucf54\ub85c\ub098 \ubc14\uc774\ub7ec\uc2a4\ub85c \uc778\ud55c \uc720\uae09 \ubcd1\uac00 \uc9c0\uae09\uc561\uc740 \ud3ec\ud568\ub418\uc9c0 \uc54a\uc74c<\/li><\/ul><\/li><li>\ub300\ucd9c \uae30\uac04 \ubc0f \uc774\uc790: \ucd5c\uc7a5 10\ub144, \uc5f0\ub9ac \ucd5c\uace0 4%: 2\ub144\uc744\uc120\ud0dd\ud558\uc2dc\uba74 0.5%<\/li><li>\uc0ac\uc6a9 \uc6a9\ub3c4: \uae09\uc5ec, \ubaa8\uae30\uc9c0\uc774\uc790, \uc784\ub300\ub8cc, \uc804\uae30\ub8cc \ub4f1 \uc0ac\uc5c5 \uad00\ub828 \ubd80\ucc44 \uc0c1\ud658<\/li><li>\uc6d0\ub9ac\uae08 \uc0c1\ud658\uc740 6\uac1c\uc6d4\uc5d0\uc11c 1\ub144\uac04 \uc720\uc608\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4<\/li><li>\ucd94\ud6c4 \ub300\ucd9c\uc6d0\uae08 \uac10\uba74\uc744 \uc2e0\uccad\ud558\ub824\uba74 \uc0ac\uc5c5\uccb4\ub294 \ub300\ucd9c \uc790\uae08(\uae09\uc5ec \ube44\uc6a9, \ubaa8\uae30\uc9c0 \uc774\uc790, \uc720\ud2f8\ub9ac\ud2f0 \ub4f1)\uc758 \uc0ac\uc6a9\uc5d0 \uad00\ud55c \ub0b4\uc6a9\uc744 \ubb38\uc11c\ub97c \ud1b5\ud574 \uc81c\ucd9c\ud574\uc57c \ud558\uace0, SBA \uc758 \uc2ec\uc0ac\ud6c4 \ucd94\uac00 \ubb38\uc11c\ub97c \uc694\uad6c\uc2dc \ucca0\uc800\ud55c \uc900\ube44\ub97c \ud1b5\ud558\uc5ec SBA \uc758 \uc9c0\uce68\uc744 \ub530\ub77c\uc57c \ud569\ub2c8\ub2e4. \ub300\ucd9c\uae08\uc758 \uc0ac\uc6a9\uc5d0 \ud558\uc790\uac00 \ubc1c\uacac\ub418\uba74, \uad00\ub828\ub0b4\uc6a9\uc774 \uc870\uc0ac\ub418\uc5b4 \ubd88\uc774\uc775\uc774 \uc0dd\uae38\uc218\uc788\uc2b5\ub2c8\ub2e4. \ud0d5\uac10\ub41c \ub300\ucd9c\uae08\uc740 \uacfc\uc138 \uc18c\ub4dd\uc73c\ub85c \ubcf4\uace0\ud560 \ud544\uc694\uac00 \uc5c6\uc2b5\ub2c8\ub2e4.<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" start=\"2\"><li>\uc885\uc5c5\uc6d0&nbsp;\uae09\uc5ec&nbsp;\ubcf4\ud638&nbsp;\ub300\ucd9c\uae08&nbsp;\uc0c1\ud658&nbsp;\uba74\uc81c&nbsp;Loan Forgiveness of Protection Loans)<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>\uae09\uc5ec \ubcf4\ud638\ub97c \uc704\ud55c \ub300\ucd9c\uae08\uc744 \uc81c\ud55c\uc801\uc73c\ub85c \uba74\uc81c\ud574\uc8fc\uba70 \uc138\ubc95\uc0c1 \uacfc\uc138 \uc18c\ub4dd\uc73c\ub85c \uaddc\uc815\ub41c \ucc44\ubb34 \uba74\uc81c \uc774\uc775\uc5d0 \ub300\ud55c \uc138\uae08 \uba74\uc81c\ub429\ub2c8\ub2e4<\/li><li>\ub300\ucd9c\uc77c\ub85c\ubd80\ud130 8\uc8fc(Eight Weeks) \ub3d9\uc548 \uc9c0\uae09\ub41c \uae09\uc5ec \ube44\uc6a9(Payroll Costs), Mortgage \uc774\uc790, \uc784\ub300\ub8cc \ubc0f \uc804\uae30\ub8cc \ub4f1 \uc77c\ubd80 \uc81c\uc138\uacf5\uacfc\uae08(Certain Utility Payments)\uc774 \ud574\ub2f9\ub418\uba70 \uae30\uc900\uc774 \ub418\ub294 8\uc8fc \ub3d9\uc548 \uc804\ub144 \uac19\uc740 \uae30\uac04 \ub300\ube44&nbsp;\uc904\uc5b4\ub4e4\uc740 \ud3c9\uade0 \uc9c1\uc6d0\uc218\uc640&nbsp;10\ub9cc \ubd88 \ubbf8\ub9cc \uc885\uc5c5\uc6d0 \uae09\uc5ec\ub97c \ub144 \ud3c9\uade0\uc73c\ub85c \uacc4\uc0b0\ud558\uc600\uc744 \uc2dc 25% \uc774\uc0c1 \uac10\uc18c\ud55c \uae08\uc561\uc740 \ud61c\ud0dd\uc5d0\uc11c \uc81c\uc678\ub418\uae30\ub85c\ud558\uc600\uc2b5\ub2c8\ub2e4.<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" start=\"3\"><li>\uae34\uae09&nbsp;\uc815\ubd80&nbsp;\uc7ac\ub09c&nbsp;\ub300\ucd9c&nbsp;\ubc0f&nbsp;\uc9c0\uc6d0\uae08(Emergency Government Disaster Loan and Grant)<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>\ub300\uc0c1:&nbsp;\uc885\uc5c5\uc6d0&nbsp;500\uba85&nbsp;\uc774\ud558&nbsp;\uae30\uc5c5,&nbsp;\uc790\uc601\uc5c5\uc790,&nbsp;\ube44\uc601\ub9ac\ubc95\uc778(ESOPS)\uc5d0&nbsp;\ud574\ub2f9-SBA-7(b)(2)<\/li><li>$200,000&nbsp;\ubbf8\ub9cc&nbsp;\ub300\ucd9c\uc5d0&nbsp;\uad00\ud558\uc5ec&nbsp;\uac1c\uc778&nbsp;\ubcf4\uc99d\uc740&nbsp;\uc694\uad6c\ud558\uc9c0&nbsp;\uc54a\uae30\ub85c\ud558\uc600\uc2b5\ub2c8\ub2e4<\/li><li>1\/31\/2020&nbsp;\uc774\ud6c4&nbsp;\uae09\uc5ec&nbsp;\ubcf4\ud638&nbsp;\ub300\ucd9c&nbsp;\uc774\uc678\uc758&nbsp;\uae30\ud0c0&nbsp;\ube44\uc6a9\uc5d0&nbsp;\ub300\ud55c&nbsp;\uc9c0\uc6d0\ud558\uae30\ub85c\ud558\uc600\uc2b5\ub2c8\ub2e4<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" start=\"4\"><li>\ub300\ucd9c&nbsp;\uc6d0\ub9ac\uae08&nbsp;\uc815\ubd80&nbsp;\ubcf4\uc870(Subsidy for Certain Loan Payments)<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>\uc885\uc5c5\uc6d0 \uae09\uc5ec\ubcf4\uace0 \ub300\ucd9c \uc774\uc678 SBA 7(a) \ub300\ucd9c\uae08\uc5d0 \uad00\ud558\uc5ec SBA \uc911\uc18c\uae30\uc5c5\uccad\uc774 6\uac1c\uc6d4\uac04 \uc6d0\ub9ac\uae08(\uc6d0\uae08\uacfc \uc774\uc790)\uc744 \ub300\uc2e0 \uc0c1\ud658\ud574\uc8fc\ub294 \uc870\ud56d\uc774 \ub9cc\ub4e4\uc5b4\uc838\uc788\uc2b5\ub2c8\ub2e4.<\/li><li>SBA 7(a) \ub300\ucd9c\uae08\uc740 $350,000 \uc774\ud558 Small Loan\uc73c\ub85c \ud604\uc7ac SBA\uc5d0\uc11c \uae34\uae09 \ucc98\ubc29\uc5d0 \ub098\uc120 $25,000\uae4c\uc9c0\ub294 \ub2f4\ubcf4\ub97c \uc694\uad6c\ud558\uc9c0 \uc54a\uac8c\ub429\ub2c8\ub2e4<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" start=\"5\"><li>\uc885\uc5c5\uc6d0&nbsp;\uc720\uc9c0&nbsp;\ubcf4\uc870\uae08(Employee Retention Credit)<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>\ucf54\ub85c\ub098 \ubc14\uc774\ub7ec\uc2a4 (COVID-19)\ub85c \uc778\ud574 \ubcf8\uc778\uc758 \uc758\uc9c0\uc640 \uc0c1\uad00\uc5c6\uc774 \uc601\uc5c5\uc744 \uc911\ub2e8\ud55c \uace0\uc6a9\uc8fc\ub294&nbsp; \uae09\uc5ec\uc138\uc5d0\ub300\ud55c \uc9c0\uc6d0\uc744 \ubc1b\uc744\uc218\uc788\uc2b5\ub2c8\ub2e4.<\/li><li>\ub300\uc0c1: 2020\ub144 \uc911 \uc815\ubd80\uc758 \uc9c0\uc2dc\ub85c \uc601\uc5c5\uc744 \uc77c\ubd80 \ud639\uc740 \uc804\ubd80 \uc911\ub2e8\ud55c \uace0\uc6a9\uc8fc\uc640 2019\ub144 \uac19\uc740 \ubd84\uae30(Quarter)\uc640 \ube44\uad50\ud558\uc5ec \ucd1d\uc218\uc785\uc774 50% \uc774\uc0c1 \uac10\uc18c\ud55c \uace0\uc6a9\uc8fc<\/li><li>\ub300\uc0c1\uc790\ub85c \uc9c0\uc6d0\uc774 \ub418\uc5c8\ub354\ub77c\ub3c4 \ub9e4 \ubd84\uae30 \uc120\ubcc4\ud558\uc5ec \uc804\ub144 \uac19\uc740 \ubd84\uae30 \ub300\ube44 \uc218\uc785\uc774 80% \ub118\uc744 \uc2dc \uc9c0\uc6d0\uc774 \uc911\uc9c0\ub429\ub2c8\ub2e4<\/li><li>\ubcf4\uc870\uae08\uc561\uc740 \uc885\uc5c5\uc6d0 \uac1c\uc778\ubcc4 \uae09\uc5ec(Qualified Wages)\uc758 50%\uc640 \ub2e8\uccb4 \uc758\ub8cc\ubcf4\ud5d8\uc758 \ud569\uacc4\ub97c \uae30\uc900\uc73c\ub85c \ud558\uba70 \ucd5c\uace0&nbsp;\uc9c1\uc6d0&nbsp;\ub2f9 $10,000\uc744 \ub118\uc9c0 \ubabb\ud569\ub2c8\ub2e4<\/li><li>\ubcc4\ub3c4\uc758 \ubcf4\uc870 \uaddc\uc815\uc774 \uc788\ub294 \uc720\uae09 \ubcd1\uac00 \uc2dc \uc9c0\uae09\ub41c \uae09\uc5ec\ub294 \uc81c\uc678\ub418\uba70 \ubcf4\uc870\uae08 \ud569\uacc4\uac00 Payroll Taxes\ub97c \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0\ub294 Refund\ub97c \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" start=\"6\"><li>\uace0\uc6a9\uc138\uc640&nbsp;\uc790\uc601\uc5c5\uc138&nbsp;\ub0a9\ubd80&nbsp;\uc5f0\uae30(Delay of Payment of Employer Payroll Tax and Self Employment Tax)<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>2020\ub144 \ubc1c\uc0dd\ud55c \uace0\uc6a9\uc8fc\ub098 \uc790\uc601\uc5c5\uc790 \ubd80\ub2f4 \ubd84 \uc0ac\ud68c\ubcf4\uc7a5\uc138 6.2%\ub294 12\/31\/2021\uacfc 12\/31\/2022\ub144\uc5d0 \uc808\ubc18\uc529 \ub098\ub204\uc5b4 \ub0a9\ubd80\ub97c \uc5f0\uae30\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\uae30\ud0c0<\/strong><strong>&nbsp;Cares Acts&nbsp;<\/strong><strong>\uaddc\uc815<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>100%&nbsp;\ubcf4\ub108\uc2a4&nbsp;\uac10\uac00\uc0c1\uac01&nbsp;\uaddc\uc815&nbsp;\uc218\uc815(Qualified Improvement Property Fix)<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>2017\ub144 \uc138\ubc95\ubcc0\uacbd(Tax Cuts and Jobs Acts :TCJA)\uc5d0\uc11c \ub204\ub77d\ub418\uc5c8\ub358 Qualified Improvement Property(QIP)\uc5d0 \ub300\ud55c \uc218\uc815\uc774 \ud3ec\ud568\ub418\uc5b4&nbsp;2018\ub144\uacfc 2019\ub144 QIP\uc5d0 \ub300\ud574 100% \ubcf4\ub108\uc2a4 \uac10\uac00\uc0c1\uac01\uc744 \ubabb \ud55c \ub0a9\uc138\uc790\ub294 \uc218\uc815\uc2e0\uace0\uac00 \uac00\ub2a5\ud568<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" start=\"2\"><li>\uc740\ud1f4&nbsp;\uc5f0\uae08&nbsp;\uc778\ucd9c&nbsp;\uac00\ub2a5(Special Rules for Using Retirement funds for Coronavirus Costs)<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>59.5\uc138 \ubbf8\ub9cc \ub0a9\uc138\uc790\uac00 \uc740\ud1f4 \uc5f0\uae08\uc744 \uc778\ucd9c\ud558\uc600\uc744 \uc2dc \ubd80\uacfc\ub418\ub358 10% \ubc8c\uae08\uc5d0 \ub300\ud55c \uc870\uac74\ubd80 \uba74\uc81c\ub85c \ucf54\ub85c\ub098 \ubc14\uc774\ub7ec\uc2a4\uc5d0 \ubcf8\uc778\uc774\ub098 \uac00\uc871\uc774 \uac10\uc5fc\ub41c \uacbd\uc6b0, \uac10\uc5fc\uc774 \uc548 \ub418\ub354\ub77c\ub3c4 \uc774\ub85c \uc778\ud574 \uc2e4\uc9c1 \ud639\uc740 \uaca9\ub9ac \ub4f1\uacfc \uac19\uc740 \uacbd\uc81c\uc801\uc778 \uc5b4\ub824\uc6c0\uc774 \uc788\uc744 \uacbd\uc6b0 $100,000\uae4c\uc9c0 \uac00\ub2a5<\/li><li>10% \ubc8c\uae08\uc740 \uc870\uac74\ubd80 \uba74\uc81c\ub418\uc9c0\ub9cc \uacfc\uc138\ub294 \uba74\uc81c\uac00 \ub418\uc9c0\uc54a\uc2b5\ub2c8\ub2e4 (\ub2e4\ub9cc 3\ub144\uac04 \ubd84\ud560\ud558\uc5ec \uacfc\uc138\uc18c\ub4dd\uc5d0 \ud3ec\ud568 \uc2dc\ud0ac \uc218 \uc788\uc2b5\ub2c8\ub2e4)<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" 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\uc870\uc815\ub418\uc5c8\uc2b5\ub2c8\ub2e4<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\" start=\"4\"><li>\ud559\uc790\uae08&nbsp;\ub300\ucd9c&nbsp;\uc0c1\ud658(Exclusion from Income of Employer Payment of Employee Student Loan Dets)<\/li><\/ol>\n\n\n\n<ul class=\"wp-block-list\"><li>\uace0\uc6a9\uc8fc\ub294 \uc885\uc5c5\uc6d0\uc758 \ud559\uc790\uae08 \uc6d0\ub9ac\uae08 \ucd5c\uace0 $5,250(2020 \uae30\uc900)\uae4c\uc9c0 \uc885\uc5c5\uc6d0\uc744 \ub300\uc2e0\ud558\uc5ec \uc0c1\ud658\ud574\uc904\uc218 \uc788\uc2b5\ub2c8\ub2e4<\/li><li>\uace0\uc6a9\uc8fc\ub294 \uad50\uc721\ube44\ub85c \ube44\uc6a9\ucc98\ub9ac\uac00 \uac00\ub2a5\ud558\uba70&nbsp;\uc885\uc5c5\uc6d0\ub3c4 \ucc44\ubb34\uba74\uc81c\uc18c\ub4dd\uc5d0 \ub300\ud55c \uacfc\uc138\uac00 \uba74\uc81c\ub418\ub098 \uc885\uc5c5\uc6d0\uc740 Student Loan Interest Deduction\uc740 \ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4<\/li><li>\uace0\uc6a9\uc8fc\uac00 \ub300\uc2e0 \uc0c1\ud658\ud574\uc900 \uc6d0\ub9ac\uae08\uc740 \ud604\ud589\ubc95\uc0c1 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