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R46649

The COVID-Related Tax Relief Act of 2020 and Other COVID-Related Tax Provisions in P.L. 116-260

Published Jan 5, 2021Updated Jun 20, 2025

The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

The COVID-Related Tax Relief Act of 2020 and Other COVID-Related Tax Provisions in P.L. 11… — Informed