On December 20, 2019 the President signed the Consolidated Appropriations Act, 2020 and Further Consolidated Appropriations Act, 2020. These bills extended many tax provisions that were scheduled to expire and resurrected some that had already expired.
A brief overview of the tax law changes are discussed below:
For details, you may review the Consolidated Appropriations Act, 2021 on the U.S. Congress website.