SBA releases draft application and 节目指南 for restaurant fund

税收警报  | 

由RSM US LLP编写


4月17日, 2021 the SBA published two very important pieces of information for potential applicants to the Restaurant Revitalization Fund – 一个示例应用程序 和一个 节目指南.

确认了许多我们之前的 的想法, the SBA guidance provides more certainty on what is necessary for the application.

关于发布的指导意见有几点:

The Program Guide and sample application confirm the comments that the following businesses will need to demonstrate that onsite sales to the public comprise at least 33% of gross receipts.

  • 面包店
  • 啤酒厂和/或酒厂
  • 酒庄
  • 酿酒厂

Applicants should also be prepared with ownership information 和一个ffiliate information. The sample application requires disclosure of all owners with 20% or more of the equity of the Applicant. 重要的是, if no owner has at least 20% ownership of the Applicant, enough owners must be listed to get to an at least 20% combined equity ownership of the Applicant.

Applicants should also gather information about any PPP loans received during 2020 and/or 2021. The sample applications requires the Applicant to provide both the amount received and the PPP loan number.

有益的, the sample application provides tables to assist in calculating gross receipts of the Applicant. For many applicants, gross receipts will come from the 2019 and 2020 income tax returns. 正如我们之前所提供的, gross receipts are not to include amounts received from any PPP loan, SBA 7(a)债务减免付款, EIDL贷款, EIDL提前, targeted EIDL提前 or state and local small business grants. Applicants may wish to consult with their tax advisor on gross receipts.

1月1日开始运营的申请人. 1, 2020年和3月10日, 2021年或尚未开放的申请者, but have incurred eligible expenses calculate grant amounts using the amount spent on eligible expenses, which are the same expenses that are qualified uses of this grant money.

The Program Guide contains many helpful definitions for applicants, 包括总收入的定义. 在什么应该被简化, the Program Guide cross-references the line items on the tax returns to report as the gross receipts (generally the gross receipts net of allowances number).

Also contained within the Program Guidance are three ways for applicants to apply. Through a recognized SBA Restaurant Partner (list to be released), 通过SBA直接进入餐厅.小企业管理局.请致电(844)279-8898.

We anticipate at least one additional update to the 节目指南 before the program is live. Potential applicants, though, should utilize these SBA resources to prepare to apply.