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Code · STATUTE-COMPILATIONS · Paycheck Protection Program Flexibility Act of 2020 · Sec. 4

Sec. 4. DELAY OF PAYMENT OF EMPLOYER PAYROLL TAXES

83 words·~1 min read·/statute-compilations/comps-15727/sec-4

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## SEC. 4 DELAY OF PAYMENT OF EMPLOYER PAYROLL TAXES ###
(a)In General Section 2302(a) of the CARES Act (Public Law 116-136) is amended by striking paragraph (3). ###
(b)Effective Date; Applicability **[**[26 U.S.C. 3111 note](/us/usc/t26/s3111)**]** The amendments made by this section shall be effective as if included in the CARES Act (Public Law 116-136) and shall apply to any loan made pursuant to section 7(a)(36) of the Small Business Act (15 U.S.C. 636(a)(36)) or section 1109 of the CARES Act.
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Sec. 4
DELAY OF PAYMENT OF EMPLOYER PAYROLL TAXES
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