SOI Tax Stats - Coronavirus Aid, Relief and Economic Security Act (CARES Act) statistics

The Coronavirus Aid, Relief, and Economic Security Act, also known as the CARES Act, was enacted in March 2020 and created a refundable tax credit for individuals. The advance payment of this “2020 recovery rebate for individuals” is referred to as the first round of economic impact payments (First Round EIPs). The tabulations found on this page provide data on those First Round EIPs, which were distributed to individuals by the end of 2020.
Tax Administration (Non-Authoritative)

Opportunity zones

The Opportunity Zone incentive is an economic development tool that supports economic growth. Invest in Opportunity Zones and defer tax on eligible gains.
Tax Administration (Non-Authoritative)

Invest in a Qualified Opportunity Fund

Find out how to invest in a Qualified Opportunity Fund and the requirements for receiving the tax benefits.
Tax Administration (Non-Authoritative)

General overview of taxpayer reliance on guidance published in the Internal Revenue Bulletin and FAQs

The purpose of this reliance page is to confirm/explain that FAQs generally cannot be relied upon and describe authority that can be relied upon.
Tax Administration (Non-Authoritative)
News Media, Tax Professionals

Certify and maintain a Qualified Opportunity Fund

Find filing requirements to certify and maintain a Qualified Opportunity Fund for the purpose of investing in a Qualified Opportunity Zone property.
Tax Administration (Non-Authoritative)

IRC Section 807: Large Business and International (LB&I) Directive Related to Principle Based Reserves for Variable Annuity Contracts (AG 43/VM-21) and Life Insurance Contracts VM-20)

IRC Section 807: Large Business and International (LB&I) Directive Related to Principle Based Reserves for Variable Annuity Contracts (AG 43/VM-21) and Life Insurance Contracts VM-20)
Tax Administration (Non-Authoritative)