PPP Round 2: A Guide for Local Businesses

Small business owners throughout the state have kept their eyes on the newest COVID-19 relief bill,  the Consolidated Appropriations Act, with hopes that it would address their needs, the needs of their employees, and those of their communities. $288 billion has been allocated to aid small businesses and applications are set to open in early January 2021.

Local First AZ Members, Aniles & Co., CPA Firm and Ironwood Ventures have provided a breakdown of the relief package and highlighted the most important information for small businesses.

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Here is everything you need to know:

Paycheck Protection Program Second Draw (PPP2) is a thing! Learn more about the program and find additional resources about qualifying and navigating the process below:

  • Separate funding has been allocated for live venues, independent movie theaters, talent representatives, non-profit museums, and more through the Save Our Stages Act.

    • Note: An entity is ineligible for an SOS grant if you receive a PPP loan on or after the date of enactment of the SOS Act.

  • Businesses in low-income communities should keep an eye out for the $20 billion allocated to provide Economic Injury Disaster Loans (EIDL).

  • The Employee Retention Tax Credit (ERTC) has been extended until June 2021 and is now able to be combined with the PPP Loan. The ERTC  allows a percentage of payroll taxes to go back to employers that show a 20% decline in revenue.

  • Unemployment Insurance Benefits will be extended to March 2021. 


Specifics on PPP 2: 

As we mentioned above, the bill includes $288 billion in aid for small businesses and expands on the Paycheck Protection Program. This Second Draw is intended to provide aid and incentivizes businesses that have been impacted by COVID-19 to keep employees on their payroll. Here is a quick rundown for small businesses:

  • Both borrowers who received a PPP loan in the first round and first-time borrowers are eligible for PPP2. 

  • Applications are open

  • Keep an eye out for The Necessity Requirement! The PPP loans are only for businesses that are not profitable or breaking even. Details about the repercussions of taking this funding without needing it are still unclear, but still, something to be wary of. 

  • Forgiven PPP loans will be deductible, small business owners should consult their CPAs about the process and whether or not this is a good fit.

  • The PPP2 will cover additional expenditures such as personal protective equipment for workers, facility modifications, accounting needs, and more. 

Wanting to learn a little more? This blog from the Journal of Accountancy includes a deep-dive into the bill and everything it covers. 

Next steps for small business owners:

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