The administrative and legislative changes to address health and financial problems of the global coronavirus pandemic has led tax practitioners to spend more time figuring it all out than was needed for tax reform change of the Tax Cuts and Jobs Act! Of course, the timing of dealing with this right now is more significant than with the TCJA. I won't go through all of the changes since there are many other sources, such as the following:IRS Coronavirus website and lots of links;Treasury Department info for small businesses;SBA loan information;Dept. of Labor and required paid leave changes; AICPA Coronavirus Resource Page; AICPA State Tax Chart (very detailed and up-to-date).