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Louisiana Attorney Summarizes Qualifying Disaster Relief Payments During Covid-19

Louisiana attorney Michele M. Echols drafted a new up-to-date Litchfield Alert, “Qualifying Disaster Relief Payments Amid Covid-19” relevant to Internal Revenue Code Section 26 US Code § 139, and other related tax codes. In her summary, Michele discusses the emergency declaration made by President Donald J. Trump on March 13, 2020, that triggers IRC Section 139. To read Michele’s Litchfield Alert, click here.

Michele summarizes the requirements that will allow employers to make tax-free disaster relief payments to employees to cover COVID-19 expenses. She also provides the background of IRC Section 139, employer grants to employees, tax deduction exclusions, and the impact these payments will have on employers. Michele’s Litchfield Alert will provide basic information for employers as they contemplate  the handling of their workforce decisions.

Michele is a Board Certified Tax Law Specialist, certified by the Louisiana Board of Legal Specialization. She focuses her practice on business and individual tax planning strategies, estate planning, successions, business transactions and litigation, as well as taxation for non-profits and federal, state and local government.