Tag Archives: Section 139

COVID-19 Emergency Declaration: Notice 2020-17 Suggests Code § 139 is Available to Provide Tax-Free Payments for Certain Expenses

By S. Michael Chittenden and Marianna G. Dyson on Posted in Employment Taxes, IRS
In an earlier alert, we expressed concern about the applicability of Section 139.  Our concern was based on the fact that the President’s declaration of an emergency on March 13, 2020, with respect to the COVID-19 pandemic was under Section 501(b) of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (the “Stafford Act”) … Continue Reading

COVID-19 Emergency Declaration: Code § 139 Uncertain; Leave-Sharing Policies Permitted

By Sarah Friedman, Marianna G. Dyson and S. Michael Chittenden on Posted in Employee Benefits, Employment Taxes, Fringe Benefits, Information Reporting, IRS
UPDATE: We have provided an updated analysis of the issues surrounding the availability of Section 139.  Our original post is below. On March 13, 2020, the President declared the COVID-19 pandemic to be an emergency under Section 501(b) of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (the “Stafford Act”).  The decision to … Continue Reading
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