American Rescue Plan Act

The recently passed American Rescue Plan Act (ARP) of 2021 provides additional relief to taxpayers impacted by the COVID-19 pandemic. The 2020 individual filing and tax payment deadline has been moved from April 15 to May 17, 2021. This relief does not apply to estimated tax payments that are due on April 15. Victims of February winter storms in Texas, Oklahoma and Louisiana have until June 15, 2021, to file and make payments. Following is a brief overview of some of the key provisions of ARP.