Sec. 271. SHORT TITLE; TABLE OF CONTENTS
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## SEC. 271 SHORT TITLE; TABLE OF CONTENTS ###
(a)Short Title **[**[26 U.S.C. 1 note](/us/usc/t26/s1)**]** This subtitle may be cited as the “COVID-related Tax Relief Act of 2020”. ###
(b)Amendment of 1986 Code Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. ###
(c)Table of Contents The table of contents of this Act is as follows: Sec. 271. Short title; table of contents. Sec. 272. Additional 2020 recovery rebates for individuals. Sec. 273. Amendments to recovery rebates under the CARES Act. Sec. 274. Extension of certain deferred payroll taxes. Sec. 275. Regulations or guidance clarifying application of educator expense tax deduction. Sec. 276. Clarification of tax treatment of forgiveness of covered loans. Sec. 277. Emergency financial aid grants. Sec. 278. Clarification of tax treatment of certain loan forgiveness and other business financial assistance under the CARES Act. Sec. 279. Authority to waive certain information reporting requirements. Sec. 280. Application of special rules to money purchase pension plans. Sec. 281. Election to waive application of certain modifications to farming losses. Sec. 282. Oversight and audit reporting. Sec. 283. Disclosures to identify tax receivables not eligible for collection pursuant to qualified tax collection contracts. Sec. 284. Modification of certain protections for taxpayer return information. Sec. 285. 2020 election to terminate transfer period for qualified transfers from pension plan for covering future retiree costs. Sec. 286. Extension of credits for paid sick and family leave. Sec. 287. Election to use prior year net earnings from self-employment in determining average daily self-employment income for purposes of credits for paid sick and family leave. Sec. 288. Certain technical improvements to credits for paid sick and family leave.
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Sec. 271
SHORT TITLE; TABLE OF CONTENTS
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