The Pennsylvania Department of Revenue has released guidance on how financial assistance provided to businesses and individuals through the CARES Act should be treated for state tax purposes. The information addresses Federal stimulus checks, Economic Injury Disaster Loans, the Paycheck Protection Program, and local grants.

As COVID-19 cases continue to decline and vaccinations continue, the Wolf Administration announced revised and lifted mitigation restrictions that are effective statewide as of Monday, March 1.

The revised mitigations restrictions include:

• Revised maximum occupancy limits for indoor events to allow for 15% of maximum occupancy, regardless of venue size. Core public health measures such as face covering (mask-wearing), social distancing, and hand hygiene still must be enforced. The 15% of maximum occupancy is permitted only if attendees and workers are able to comply with the 6-foot physical distancing requirement.
• Revised maximum occupancy limits for outdoor events to allow for 20% of maximum occupancy, regardless of venue size. Core public health measures such as face covering (mask-wearing), social distancing, and hand hygiene still must be enforced. The 20% of maximum occupancy is permitted only if attendees and workers are able to comply with the 6-foot physical distancing requirement.
• Eliminate out-of-state travel restrictions.  In November, the Department of Health provided an updated travel order requiring anyone over the age of 11 who visits from another state to provide evidence of a negative COVID-19 test or place themselves in a travel quarantine for 14 days upon entering Pennsylvania. This order has been rescinded. The current downward trend of cases nationwide and implementation of testing requirements and universal face covering on public transportation and transportation hubs are reducing the risk that interstate travel is a vector of disease transmission.

The administration considered a broad range of data for the announcement (all data is as of Feb. 26):

• Percent of population receiving at least one dose of vaccine: 14 percent of the population under the jurisdiction of the Department of Health has received at least one dose of vaccine; if you remove those under age 16, the percentage increases to 16.9.
• Percent positivity; this stands at 6.3%
• The incidence rate per 100,000 residents; this stands at 101.3 over a 7-day period; and
• Hospital bed capacity (availability) stands at 41%.

The Governor’s revised order on travel can be found here.

The Governor’s order for mitigation, enforcement and immunity protections can be found here.

The Acting Secretary of Health’s revised order on gatherings can be found here.

The Acting Secretary of Health’s order rescinding travel restrictions can be found here.

Find FAQs for the mitigation order changes here.

From PA Chamber of Business & Industry

Over the weekend, the U.S. House approved a $1.9 trillion stimulus package, marking a significant first step in what would be the Biden administration’s first major piece of legislation.

The “American Rescue Plan” provides $1,400 stimulus checks, with those making less than $75,000 being eligible for $1,400 and married couples earning less than $150,000 would receive $2,800. It would also increase the weekly unemployment compensation benefit (which currently sits at $300 and is set to expire in a few weeks) to $400 through the end of August.

Notably, the House-passed version of the bill includes an increase in the federal minimum wage rate to $15 an hour – but that provision is in peril, as the Senate parliamentarian ruled late last week that the minimum wage increase cannot remain in the legislation as written – a ruling that prompted White House Press Secretary Jen Psaki to say that President Biden was “disappointed in this outcome” but that he “respects the parliamentarian’s decision and the Senate’s process.” U.S. Senate Democratic Leader Chuck Schumer has since committed to continue his party’s push to raise the wage.

The bill also provides $25 billion in grants to restaurants and bars that have lost revenue because of the pandemic. Another $15 billion will fund the Economic Injury Disaster Loan Advance grants of up to $10,000 per business. Additional funding for the Paycheck Protection Program loans and expanded eligibility to nonprofits and digital media companies is also in this bill, totaling $7 billion. It also sets aside $58 billion in grants for multi-employer pension plans and changes to single-employer pension rules.

The legislation also expands the Child Tax Credit to $3,000 per child, and $3,600 for children under age 6; and expands the Child and Dependent Tax Credit so families can claim up to half of their child care expenses on their taxes.

The bill also invests heavily in COVID-19 testing and contact tracing, to the tune of $50 billion; while another $19 billion will increase the size of the public health workforce and $16 billion will fund vaccine distribution and supply chains.

Other notable provisions in the legislation include:

• $350 billion for state and local governments
• Nearly $130 billion for K-12 education, which would be dedicated to improving ventilation systems, reducing class sizes, buying personal protective equipment and implementing social distancing
• Almost $40 billion would go to child care providers through the Child Care and Development Block Grant program. The bill also would dedicate $1 billion for the Head Start program, which is focused on helping young children from low-income families.

The bill now heads the U.S. Senate for consideration.

The Columbia Montour Chamber of Commerce is teaming up with local employers to support area restaurants while thanking essential employees. Beginning in March and running through April, thousands of employees in the region will have access to a $10 meal voucher through the Chamber of Commerce’s website redeemable at a participating restaurant as a thank you for their efforts throughout the pandemic. Area restaurants are invited to participate in the program at no cost. Vouchers will be specific to participating restaurants and the business will receive the full value of the voucher through the Chamber of Commerce. The number of vouchers offered for each restaurant will be based on the total number of those that participate to ensure that all businesses have equal opportunity.

Restaurants interested in participating can register online at www.columbiamontourchamber.com/meals-in-march or contact the Chamber of Commerce at 570-784-2522 by Friday, March 12^th.

More than 425 businesses and organizations belong to the Chamber to receive benefits and support efforts to strengthen their businesses and the region. Increased membership allows the Chamber to offer additional programs and benefits, have a stronger voice in advocacy and be involved in more activities and initiatives. The Chamber welcomes Northeast Training Institute (NETI).

The Northeast Training Institute is an 11,000 square foot training facility located in Bloomsburg. Once completed, NETI will offer classroom, online and hands-on courses for home inspectors, ICC and UCC residential and commercial code inspectors. 

At the heart of the training center is the InterNachi House of Horrors 3. The two-story building built within the training center will include a basement and attic, miswired electrical outlets, incorrectly installed furnaces, and badly-joined sewage pipes which are designed to test the skill set of new home inspectors, affording them 1,000 examples of how things look when they go wrong.

For more information on the Northeast Training Institute (NETI) visit its website, or call 570-993-4098.

On Thursday, March 19th, from 10 am-noon, PA CareerLink will be holding an employer webinar, Navigating the Legal Pitfalls of COVID-19 Vaccines. 

Topics covered during this webinar include:
• Disability Accommodation (ADA)
• Religious Accommodation (Title VII)
• Genetic Information Nondiscrimination Act (GINA)
• EEOC Guidance
• Wellness Plan Issues

Speakers:
Philip K. Miles III, Attorney
Ethan V. Wilt, Attorney

Register here.

Company Advisor Joanne Cortese, CHMM (far left), EHS & PSM leader at GE Aviation, gets some “air” with her team at PFEW 2019!

For years we’ve supported a program that arms high school students with the tools to be our next great employees – Pennsylvania Free Enterprise Week (PFEW). PFEW brings together students and businesspeople for a powerful hands-on learning experience where students are immersed in the exciting world of modern business and free enterprise. The goal is to properly prepare our young people for the demands of the 21^st century workforce.

At PFEW, students make the same decisions real executives make as they run a simulated manufacturing company. Each team is paired with a volunteer business mentor who imparts invaluable real-world perspective as they explore all facets of business operations and develop the skills that today’s employers seek. Teams are responsible for two judged presentations where they must demonstrate in-depth knowledge of all facets of business operations. The week is highlighted by Speakers delivering inspiring messages directed at the students’ personal and professional development. An ethics case study, other business-related activities and the college experience round out this exciting week. Since 1979, more than 46,000 young Pennsylvanians and countless PA companies have benefitted from this unique program.

There’s no more urgent work than preparing our young people for careers in our community, but why PFEW? In the words of 2019 PFEW graduate Brina Cartagenova: “This week at PFEW will resonate with me for years to come, for it is an eye-opening experience for Pennsylvania youth. Arriving as wide-eyed, eager children and leaving as empowered, confident leaders, PFEW students go through an academic cultivation like no other.” Brina describes PFEW perfectly – cultivating our next great generation of empowered, confident leaders. No other model educates students like PFEW, and that’s why we proudly support it.

Every student attends PFEW on a fully tax-deductible $625 sponsorship donated by a business, foundation, organization or individual, but real value of PFEW is immeasurable. I encourage you to provide these vital sponsorships for our local students and, if possible, volunteers for the sessions. FFEE is an approved Educational Improvement Organization through the PA Educational Improvement Tax Credit (EITC) program, and all programs are eligible to receive EITC funding.

FFEE offers two additional programs that prepare students for success and provide incredible value to our young people and our business community. The Stock Market Game^TM (SMG) teaches students in grades 4-12 about investing and financial literacy, and the Speaker Series helps students explore careers and fulfill state mandated Career, Education and Work (CEW) standards. All Foundation programs have one goal in mind – preparing our young people for successful careers in Pennsylvania. If you would like to learn more about PFEW or their other educational offerings, please visit the Foundation’s website, www.pfew.org, or contact Scott Lee, vice president of marketing & development for the Foundation for Free Enterprise Education at (814) 833-9576 ext. 8, or scott@pfew.org.

rabbittransit Provides Free COVID-19 Vaccination Transportation

rabbittransit has partnered with area organizations to offer free shared ride transportation service to any community member who needs transportation to and from their scheduled COVID-19 vaccination appointment. As the COVID vaccine continues to become more available, rabbittransit is dedicated to ensuring that transportation is not a barrier in getting vaccinated and is ready to assist the community with transportation to reach their vaccine appointments.

Advance reservations are required. When scheduling a shared ride trip to a vaccination site, riders must have a confirmed COVID-19 appointment at the location they are requesting transportation. Residents will need to call rabbittransit no later than noon the business day prior to their appointment. rabbittransit staff will assist individuals through the reservation process.

If you are in need of transportation to a COVID vaccination site, contact the rabbittransit Call Center at 1-800-632-9063 Monday through Friday between the hours of 8:00AM and 5:00PM.

Community Giving Foundation Welcomes New Board Members

The Community Giving Foundation recently welcomed five new board members to its Board of Directors.

Rep. Lynda Schlegel Culver
A lifelong resident of Northumberland County, Rep. Culver has lived her life in service to her community After graduating from Shikellamy High School and earning a political science degree from Bloomsburg University, Rep. Culver began her career as a staff leader in the office of former state Rep. Merle Phillips. She has served as representative of Pennsylvania’s 108th Legislative District for over 10 years.

Rep. Culver has worked hard throughout her years in the Pennsylvania House of Representatives to promote fiscal responsibility, early childhood education, job/business growth and support for Pennsylvania’s agriculture industry. Through her position on the House Appropriations Committee, she plays a key role in allocating Pennsylvania’s budget for the fiscal year and ensuring these important programs get the funding they need. Rep. Culver currently lives in Rockefeller Township with her husband and son. The family is active at St. Matthew’s Episcopal Church in Sunbury.

“I am incredibly excited by this opportunity to support the community I love so much. Having grown up, received my education, and raised my family here, it has always been important to me to give something back to the place that has given so much to me. I feel the Foundation is passionately dedicated to supporting our local area, and I hope my work with them helps to make this an even better place to live, learn, work, and raise a family.”

Mr. Thomas Kapelewski
Mr. Kapelewski has held various positions at SEKISUI KYDEX in Bloomsburg and is currently the Facilities Manager. He attended Penn State University receiving a Bachelor of Science degree in Industrial and Management Systems Engineering. He has extensive knowledge in 5S, Kaizen, and manufacturing process improvement technologies.

Mr. Kapelewski is a board member of the following local programs and organizations: Community Giving Foundation: Bloomsburg; Columbia-Montour Chamber of Commerce (member and past chairperson);
Columbia-Montour Chamber Foundation (chairperson); MADE in Central PA; Central Columbia High School 339 and Technology boards; Vo-Tech Perkins. He is also a board member with several Penn
State organizations. Mr. Kapelewski resides with his wife in the Lighstreet area. They have two sons.

“I fully appreciate the opportunity to be a part of such a worthwhile, regional Foundation. I look forward to working with the board and staff to disseminate funding to many programs and organizations to enhance our local communities.”

Mrs. Marissa Marshall Golla, Esq., CELA
Mrs. Marshall Golla is a founding partner at Kreisher Marshall & Associates, LLC in Bloomsburg who specializes in all areas of elder law. She is one of only 66 certified elder law attorneys (CELA) in the Commonwealth of Pennsylvania, a distinction earned from the National Elder Law Foundation as authorized by the PA Supreme Court. A native of Indiana, she obtained her BA from Purdue University and later obtained her JD from Western Michigan University – Cooley Law School.

Mrs. Marshall Golla is a member of the Pennsylvania Association of Elder Law Attorneys, National Academy of Elder Law Attorneys, Pennsylvania Bar Association, Columbia-Montour Bar Association, and is an accredited attorney with the Department of Veterans Affairs. She serves on the Elder Law Council of the Pennsylvania Bar Association’s Elder Law Section, and is a co-editor for the Elder Law Section newsletter. Mrs. Marshall Golla is a regular presenter for the Pennsylvania Bar Institute continuing education programs. Additionally, she is actively involved with Bloomsburg Kiwanis Club. Mrs. Marshall Golla resides in Orangeville with her husband and daughter.

“As a board member with the Community Giving Foundation, I look forward to giving back to the community that has welcomed me with open arms and witnessing first hand how lives are changed
through the generous spirit of our community and its residents.”

Mr. Harry Mathias
Mr. Mathias retired in 2019 after 35 years at Central Columbia School District as a teacher, administrator and coach, including the last 19 as superintendent. He has since formed a private consulting firm to assist
school districts and other entities with leadership development skills. This work includes professional development for regional superintendents, business administrators and curriculum specialists. Additionally, Mr. Mathias works with the Pennsylvania School Boards Association doing legislative advocacy with legislators and regional school districts. He also teaches graduate classes for Delaware Valley University and assisted the Columbia County Commissioners by overseeing their COVID-19
CARES Block grant program.

As a dedicated community advocate, Mr. Mathias previously served as chair of the Foundation of the Columbia-Montour Chamber of Commerce and as President of the United Way of Columbia-Montour County. He has developed and led fundraising activities for the Central Columbia Educational Foundation. With his family, Mr. Mathias recently formed a charitable foundation in memory of his father— a former teacher and coach in the Warrior Run School District. He also served on the boards of the Columbia Alliance for Economic Growth, Workforce Investment Board, and Columbia-Montour Chamber of Commerce. Mr. Mathias lives in Columbia County with his wife and son.

“I am excited to serve on the Community Giving Foundation Board to continue a legacy of giving, modeled to me by my parents, to the people and organizations of this region.”

Mrs. Angela Motto, MBA
Mrs. Motto is the Director of Investment and Endowment Operations at Bucknell University. Having grown up in Northumberland and graduating from Shikellamy High School, she chose to stay local to pursue her
higher education, earning her Bachelors in Business Administration from Susquehanna University and MBA from Penn State. Following a career in corporate commercial banking, Mrs. Motto turned to higher education serving Susquehanna University for a few years before realizing her passion for investing. She took a leap of faith, dedicating personal time to pursue her securities license and joined forces with a local IRA to build a Financial Planning Firm. In 2015, Mrs. Motto was awarded an opportunity to work for the Endowment at Bucknell University. Aspiring to always improve, she completed her Certification in Performance Measurements designation from the CFA Institute in 2018.

Mrs. Motto currently sits on the Advisory Board for the YMCA at the Miller Center, powered by Evangelical and Geisinger; serves as Board President for Technology Advantage, Inc.; and is a former SUN Board Member for Junior Achievement of Central Pennsylvania and Committee Chair for the
Evangelical Community Hospital Gala. She serves on both the Audit and Human Resources committees at the Community Giving Foundation.

Mrs. Motto is extremely passionate about sustainability and healthy living and carries this passion throughout her service for the University and in her family life. She resides in Lewisburg with her husband and two children.

From McKonly & Asbury

On February 22, 2021, President Biden announced specific changes to the Paycheck Protection Program (PPP) to assist small businesses with fewer than 20 employees.

A summary of the five key changes to the program are below:

1. A two-week application period specifically for small businesses. Starting Wednesday, February 24 through March 9, the administration will only allow businesses with fewer than 20 employees to apply for relief. The focus will be for lenders to assist only the smallest and hardest hit businesses with securing PPP lending.

2. More help for sole proprietors, independent contractors, and self-employed individuals. A proposed new calculation for determining eligibility for second round PPP funding is under review for sole proprietors, independent contractors and the self-employed. The details of this new calculation are still in the works. One possible approach being discussed is to base the maximum loan amount on gross business income, rather than net business income from the sole proprietors, independent contractors, and self-employed individuals based upon their Schedule C. President Biden also noted that 70 percent of businesses without employees are owned by women and people of color. The administration will also set aside $1 billion for businesses in this category without employees located in low and moderate-income (LMI) areas.

3. Reduced barriers for former felons. Increased access for business owners who have either: (1) an arrest or conviction for a felony related to financial assistance fraud within the previous five years; or (2) any other felony within the previous year. This would be consistent with the bipartisan proposed PPP Second Chance Act.

4. Assistance for business owners who are late on student loans. Increased access to PPP funding for business owners who are currently delinquent or have defaulted within the last seven years on a federal debt, including a student loan.

5. More access for business owners who aren’t U.S. citizens. New provisions would allow non-citizen small business owners who are lawful U.S. residents to use their Individual Taxpayer Identification Numbers (ITINs) to apply for relief. In addition, this will allow access to PPP for lawful U.S. residents with an ITIN like Green Card holders and those here on a visa. The SBA will address this inconsistency by issuing clear guidance in the coming days that otherwise eligible applicants cannot be denied access to the PPP because they use ITINs to pay their taxes.

There are efforts to extend these changes for small businesses beyond March 9th.

If you have any questions, feel free to contact our COVID-19 team at covid19@macpas.com. As further guidance becomes available, be sure to check back as more information will be published through our blog and social networks. If you’re not already subscribed or following us, we encourage you to do so here.

A loan program that helps small businesses is providing further relief by waiving fees and the first several months of payments on certain loans.

SEDA-Council of Governments (SEDA-COG) offers the U.S. Small Business Administration (SBA) 504 loan program throughout Pennsylvania which features fixed rates, long terms, and low down payments. Now, certain fees associated with the loan are being waived because of the CARES Act passed late last year. The fee elimination lowers the out-of-pocket cost to the borrower and the effective rate of the 504 loan from the rates that are quoted.

The SBA also will pay the first three months of payments on behalf of the borrower for loans approved by the SBA by Sept. 30, depending on the availability of funds.

Doug Wilburn, director of SEDA-COG’s Business Finance program, said this is welcome news for many small businesses that are struggling through the pandemic.

“Small businesses are the backbone of the economy, and we hear from so many clients how the SBA 504 loan program gives their business the boost it needs to grow by freeing up working capital. Now, this new fee and payment waiver gives businesses breathing room, especially during these difficult times,” Wilburn said.

The SBA 504 loan program can meet many growing businesses’ needs, including purchase of an existing building, new construction, or a building renovation. It also can be used to buy equipment and refinance existing real estate or equipment debt.

Businesses can finance up to 40% of a project at a long-term fixed rate. Lower down payment for as little as 10% helps businesses preserve working capital. Real estate purchases get a 20- or 25-year term and amortization with no balloon payment. Equipment purchases can also be financed through the 504 program with a 10-year term and amortization.

Eligible applicants include for-profit businesses that occupy a majority of their space with a net worth of less than $15 million and less than $5 million in profit after taxes.

For more information about SBA 504 loans through SEDA-COG, contact John Reichard at jreichard@seda-cog.org or 570-850-0195.

SBA 504 10-year effective rate:

• Standard: 2.45%
• Refinance: 2.48%

SBA 504 20-year effective rate:

• Standard: 2.72%
• Refinance: 2.76%

SBA 504 25-year effective rate:

• Standard: 2.76%
• Refinance: 2.80%

As a community and economic development agency, SEDA-COG enhances the quality of life and economic advantage for residents and businesses in 11 central Pennsylvania counties through its vital partnerships and initiatives. SEDA-COG also is an advocate for the interests of its communities at the state and federal levels. For more information, visit www.seda-cog.org.