COVID-19 Legal Updates
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Below are the most recent labor and employment law and tax law updates regarding COVID-19.

Labor & Employment Law Updates
Tax Law Updates
Other COVID-19 Updates


Labor & Employment Law Updates

On October 11, 2021, Texas Governor Greg Abbott issued Executive Order No. GA-40 placing restrictions on any entity (including private employers) from issuing COVID-19 vaccine mandates, subject to legislative action. It is effective immediately and is expected to be challenged in the courts. Texas now joins Montana as one of only two states with current executive orders or laws prohibiting a private employer’s right to mandate COVID-19 vaccination of employees.  Posted October 13, 2021


COVID-19 Vaccination To Be Required for All Federal Employees and Employees of Federal Contractors; Federal Agency Actions Regarding Vaccination and Testing for Employers with 100+ Employees, Healthcare Workers, and Head Start Teachers Expected Soon:  President Biden has signed Executive Orders that will require that all federal employees and employees of certain federal contractors be vaccinated against COVID-19.  Posted September 10, 2021


President Biden recently directed the Occupational Safety and Health Administration (OSHA) to release clear guidance for employers to help keep workers safe from COVID-19 exposure. As a result, OSHA has issued stronger worker safety guidance which is aimed to help employers implement a coronavirus prevention program and better identify risks which could lead to exposure and contraction.  Posted February 9, 2021

On April 27, 2020, Governor Greg Abbott announced the first phase of the State of Texas’ plan to safely and strategically open Texas while minimizing the spread of COVID-19. Phase I will begin Friday, May 1, 2020  and continue until at least May 18, 2020. Posted April 28, 2020

After giving employers a momentary break from the ever evolving release of information concerning the Families First Coronavirus Response Act (FFCRA), the Department of Labor (“DOL”) released 20 additional Questions & Answers concerning employer obligations and employee rights under the new Emergency Paid Sick Leave and paid FMLA leave law.  Posted April 8, 2020

The Department of Labor (“DOL”) has issued additional guidance aimed at helping employers administer Emergency Paid Sick Leave and paid Family Medical Leave as part of the Families First Coronavirus Response Act (FFCRA).  Posted March 31, 2020


The U.S. Department of Labor’s Wage and Hour Division (WHD) has announced its first round of published guidance regarding the Families First Coronavirus Response Act (FFCRA). This guidance addresses critical questions such as how an employer must count the number of their employees to determine coverage; how small businesses can obtain an exemption; how to count hours for part-time employees; and how to calculate the wages employees are entitled to under this law.  Posted March 26, 2020


The Senate just passed the Coronavirus legislation that not only includes provisions for COVID-19 testing, but also paid sick and emergency leave. Since this Act shall take effect not later than 15 days after the date of enactment, it is important that you, as an employer, are aware of this development and how it will impact you, your employees, and your workplace.  Posted March 18, 2020



Tax Law Updates

Second Draw and Deductibility of Expenses of Paycheck Protection Program Loan Now Allowed by the Consolidated Appropriations Act, 2021

This week President Trump signed a new law that provides for additional relief related to the coronavirus (COVID-19) pandemic. This law, the Consolidated Appropriations Act, 2021 (CAA, 2021), includes a second draw of Paycheck Protection Program (PPP) loans. It also allows businesses to deduct ordinary and necessary expenses paid from the proceeds of PPP loans. Posted December 31, 2020

This morning the President signed the Paycheck Protection Program (PPP) Flexibility Act of 2020 (H.R. 7010). This new law provides more flexibility for participants in the PPP loan program.  Posted June 5, 2020

In a Notice, the IRS has extended until July 15, 2020, more tax deadlines to cover individuals, estates, corporations and others. This extension includes a variety of tax form filings and payment obligations that are due between April 1, 2020 and July 15, 2020, including estimated tax payments due June 15 and the deadline to claim refunds from 2016.  Posted April 10, 2020


The following is an update on the tax-related provisions in the Coronavirus Aid, Relief, and Economic Security (CARES) Act, Congress’s gigantic economic stimulus package that the President signed into law on March 27, 2020. The SBA Small Business Interruption Loans guaranteed loan program in the CARES Act will be described in another post.  Posted March 31, 2020

Here is a summary of IRS action already taken and federal tax legislation already enacted to ease tax compliance burdens and economic pain caused by COVID-19. This adds to the previous information posted on our website on Monday, March 23, 2020. We will try to keep you up to date with additional summaries as additional developments take place.  Posted March 26, 2020

Below is a summary of information, as of March 20, 2020, that is on the subject of the coronavirus (COVID-19) and that is of relevance to federal tax rules.  Posted March 23, 2020



Other COVID-19 Updates


FEMA is providing reimbursement for funeral expenses incurred after January 20, 2020.  Posted April 26, 2021


When clients think of estate planning, they often think about wills and trusts. However, a well-executed estate plan encompasses more than just a will or trust; it is a comprehensive plan for what happens to you, your children, and your estate.  Posted July 30, 2020

In April, the USDA announced the Coronavirus Food Assistance Program (CFAP). CFAP will provide direct monetary support to farmers and ranchers to help combat the losses suffered due to the market downturn. In total CFAP will dispense $16 billion in relief to producers across the agriculture sectors hit hardest by COVID-19, though the USDA has not finalized how that amount will be divided by commodity. Posted May 19, 2020

The Small Business Administration (SBA) has a new website called Coronavirus (COVID-19): Small Business Guidance and Loan resources. The new website includes information on the Paycheck Protection Program, Economic Injury Disaster Loans, SBA debt relief, SBA Express Bridge Loans, and other guidance and resources for individuals and businesses suffering economic damage from the coronavirus (COVID-19) outbreak.  Posted April 2, 2020

To the clients and friends of Sprouse Shrader Smith:  I am sure that we are not alone in watching the impacts of COVID-19 on people, travel, sporting events and the markets across the globe and closer to home.  Our primary concern is for the health and safety of Sprouse clients and team members. We want you to know that we are prepared to continue to provide legal services regardless of the circumstances.  Posted March 20, 2020

Below is a link to the Potter, Randall and Armstrong Counties Councils of Judges letter regarding COVID-19 and operation.  If you have questions, please contact the Clerks Office.  Posted March 20, 2020