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  <title>SPECIAL RELEASE - THE AMERICAN RESCUE PLAN ACT</title>
  <description>This special release comes after the signing of the American Rescue Plan Act of 2021 March 11, 2021.&amp;amp;nbsp; The highlights of this bill that are discussed are:  Individual taxpayer stimulus payments; Exclusion of 2020 unemployment compensation from taxable income; Changes in Child and Dependent Care Credits; Changes in the Child Tax Credit; Student Loan Forgiveness is nontaxable; SBA Disaster Loan payments are deferred; Restaurant Revitalization Fund has been created; Paid Sick &amp;amp;amp; Family Leave Credit has been modified and extended; and the Employee Retention Credit has been extended.&amp;amp;nbsp;  </description>
  <author_name>Accounting and Accountability</author_name>
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