Covid Resources by Date
We have compiled a list of breaking news and information from the best sites we have found for staying informed about changes in our world during this health crisis. Please note that this information is highly fluid and details are not immediately available.
The information provided below is the best information we have at the time and it is changing by the minute. Please consult your own advisor for details in your specific situation.
The Employee Retention credit for 2021 has been extended through 12/31/2021 at the 70% rate by the American Rescue Plan Act 3/15/2021
A new Form is now available for SCH C filers electing to use gross income when applying for PPP loans. The form is available here. 3/4/2021 These filers have until 3/31 to apply for their PPP 2 loans and may use gross receipts as the basis of their loan calculation.
Why it might make sense to wait for filing for PPP Forgiveness and to Apply for First Draw PPP loans. 3/3/2021
Repeat, you might want to delay filing, pending changes that are currently in process for both of the programs. New rules make it possible to earn payroll tax credits up to $5000 per employee per quarter in 2020 credits, and $14,000 per employee for 2021 wages for qualified businesses.
Read the full article here.
Changes coming to PPP loan amounts for Sole Proprietors 2/24/2021
The Biden Administration has announced changes to the PPP loan program and special access for small businesses in a recent announcement - the main provisions are:
1. 14-day period, starting Wednesday, 2/24/21, during which only businesses with fewer than 20 employees can apply for relief through the Program.
2. "The Biden-Harris administration will revise the loan calculation formula for [Small Business] applicants so that it offers more relief" but details have not been provided. The change is expected to allow sole proprietors, independent contractors, and self-employed individuals to calculate loan amounts based on gross receipts rather than net income (which could significantly increase available funds for many). Details are expected in early March. Eligible small businesses should delay filing a PPP loan application until these provisions are clarified. (The new forms are released as of 3/4 but many lenders are not yet able to accept these applications.)
Other provisions expand eligibility and address administrative challenges associated with these loans.
The fact sheet is available at https://www.whitehouse.gov/briefing-room/statements-releases/2021/02/22/fact-sheet-biden-harris-administration-increases-lending-to-small-businesses-in-need-announces-changes-to-ppp-to-further-promote-equitable-access-to-relief/
Expanded Access to Employee Retention Credits - retroactive to March 13, 2020 1/21/2021
This refundable credit (up to $10,000 per employee) is now available to employers who also received a PPP loan, but there are restrictions.
See details here and contact your payroll provider for information on how to take advantage of these credits.
Relaunch of the PPP Loan - New Information as of 1/11/2021 new round of funding is open March 31, 2021.
More info about First Draw loans (no prior PPP loans have been taken) is on our website here.
More info about Second Draw PPP loans in on our website here.
Full Details are available on the SBA website here.
- New Application Forms first draw Form 2483 and second draw form 2483D
- New Program Overview Documents:
Other Disaster Relief Assistance for 2018 and 2019 Crop Losses - USDA Quality Loss Assistance for Producers begins 1/6/2021
Visit https://www.farmers.gov/quality-loss for more information - here is an excerpt from the press release.
"The U.S. Department of Agriculture’s (USDA) Farm Service Agency (FSA) today announced that signup for the Quality Loss Adjustment (QLA) Program will begin Wednesday, Jan. 6, 2021. Funded by the Further Consolidated Appropriations Act of 2020, this new program provides assistance to producers who suffered eligible crop quality losses due to natural disasters occurring in 2018 and 2019" (Note that 2020 crop losses are NOT included in this relief.).
"The deadline to apply for QLA is Friday, March 5, 2021."
Eligible crops include those for which federal crop insurance or Noninsured Crop Disaster Assistance Program (NAP) coverage is available, except for grazed crops and value loss crops, such as honey, maple sap, aquaculture, floriculture, mushrooms, ginseng root, ornamental nursery, Christmas trees, and turfgrass sod."
California Covid Relief Grants up to $25,000 for Eligible Small Businesses (up 2.5 million in Gross Receipts) 12/30/2020
First Round Deadline to apply is January 13, 2021 find more details on our website here.
The California Small Business COVID-19 Relief Grant Program (the “Program”) provides micro grants ranging from $5,000 to $25,000 to eligible small businesses and nonprofits impacted by COVID-19 and the related health and safety restrictions.
Round One of this Funding closes on January 13, 2021.
Grant amounts range from $5,000 to $25,000. The grant amount for which a business is eligible is based on its gross annual revenue, as documented on its most recent tax return.
Owners of multiple businesses, franchises, locations, etc. will be considered for only one grant and are required to apply for their business with the highest revenue.
|Eligible Business Gross Annual Revenue||Grant Amount Available|
|Annual gross revenue of at least $1,000 up to $100,000||$5,000|
|Annual gross revenue greater than $100,000 up to $1,000,000||$15,000|
|Annual gross revenue greater than $1,000,000 up to $2,500,000||$25,000|
Apply Here https://careliefgrant.com/
**New Law Signed by the President on Sunday, 12/27/2020 **
The following is a quick summary of key relief provisions (we are still gathering full details.)
PPP Loans 12/27/2020
- Extends the Program. (PPP2) The program has been extended to allow additional first time borrowers to apply and provides additional loan amounts for certain previous loan recipients provided there has been a significant revenue impact (some requirements include < 300 employees, greater than 25% gross receipts decline in any quarter). Total loan is limited to 2 million dollars.
- Forgiveness Application. Creates a simplified forgiveness application process for loans of $150,000 or less.
- EIDL Advance Treatment. Repeals the requirement that PPP borrowers deduct the amount of any EIDL advance from their PPP forgiveness amount.
- Full deductibility. The bill also specifies that business expenses paid with forgiven PPP loans are tax-deductible. This replaces previous IRS guidance that such expenses could not be deducted.
- Loans in Process at Banks. Banks may hold the forgiveness application up in order to apply these changes.
The SBA has been given specific deadlines to provide more clarity around the requirements for the PPP2 program so we expect to receive additional information soon.
Stimulus Payments 12/27/2020
- Additional Payments. $600 to individuals earning up to $75,000 or $1,200 to joint filers with a complete phase out for those earning over $150,000. (An additional $600 is provided for each qualifying dependent.)
Unemployment Benefits 12/27/2020
- Extended Supplemental Benefits. Adds $300 per week for unemployed workers.
We will continue to provide updates as more information is available.
New simplified form for those borrowing less than $50,000 in PPP loan funds. 10/8/2020
Updated Interim Final Rule on PPP loan forgiveness addresses owners and forgiveness of certain non payroll costs. Added 8/27/2020
- Owner-employees with less than a 5 percent ownership stake in a C- or S-Corporation are not subject to the owner-employee compensation rule.
- The amount of loan forgiveness requested for nonpayroll costs may not include any amount attributable to the business operation of a tenant or subtenant of the PPP borrower or, for home-based businesses, household expenses.
Updated PPP Loan FAQ Document added 8/11/2020
Executive Actions taken by President Trump on 8/8/2020 - these actions are still being reviewed and interpreted .
- Memorandum on Deferring Payroll Taxes effective from 9/1/2020 to 12/31/2020
- Memorandum on Authorizing the Other Needs Assistance Program for Major Disaster Declarations Related to Coronavirus Disease 2019 - authorizes an additional $400 per week in unemployment benefits to be partially funded by the states.
- Executive Order on Fighting the Spread of COVID-19 by Providing Assistance to Renters and Homeowners - authorizes "In consultation with the Secretary of the Treasury, the Director of FHFA shall review all existing authorities and resources that may be used to prevent evictions and foreclosures for renters and homeowners resulting from hardships caused by COVID-19."
- Memorandum on Continued Student Loan Payment Relief During the COVID-19 Pandemic - "provide such deferments to borrowers as necessary to continue the temporary cessation of payments and the waiver of all interest on student loans held by the Department of Education until December 31, 2020"
New PPP Forgiveness FAQs released by Treasury on 8/4/2020
New PPP loan bill extends the application deadline for PPP loans to August 8th. 7/4/2020
Questions Remain: Will banks re-open their application process? Many have stopped accepting applications.
Bill proposed in the Senate will offer automatic PPP Loan Forgiveness for Loans below 150K 7/1/2020
"Last night U.S. Senators Kevin Cramer (R-ND), Bob Menendez (D-NJ), Thom Tillis (R-NC) and Krysten Sinema (D-AZ), of the Senate Banking Committee introduced The Paycheck Protection Small Business Forgiveness Act. Specifically, the ACT would forgive PPP loans of $150,000 or less if the borrower submits a one-page attestation form to the lender. It also ensures the lender will be held harmless from any enforcement action if the borrower’s attestation contained falsehoods. " via Forbes.
For those who have not yet filed for a PPP loan, there is new information on how to calculate your loan amount. Released 6/26/2020.
New PPP Loan Application forms (not forgiveness) have been released today 6/24/2020.
The updated PPP loan application forms are available from the US Treasury website here.
New PPP Forgiveness forms and instructions were released today. See details of the available forms here.
One is a short form version "3508EZ" and the other is a long form version. The "EZ" form benefits certain self employed borrowers with no employees and certain other borrowers who did not make significant payroll reductions.
The bill has now been signed into law.
New proposed rules on the PPP loan forgiveness rules have just passed the Senate - awaiting signature to become law.
- Offers an option to extend the "covered period" from 8 weeks to the earliest of:
24 weeks from loan origination or December 31, 2020
- Modifies forgiveness eligibility calculation:
"To receive loan forgiveness under this section, an eligible recipient shall use at least 60 percent of the covered loan amount for payroll costs, and may use up to 40 percent of such amount for any payment of interest on any covered mortgage obligation (which shall not include any prepayment of or payment of principal on a covered mortgage obligation), any payment on any covered rent obligation, or any covered utility payment.” ( Note: As currently worded, there is no forgiveness if you do not meet the 60% test.)
- Adds flexibility to forgiveness when employers make certain "good faith" efforts
- Extends the recovery period for rehiring to December 31, 2020 (from June 30, 2020)
- Extends the repayment terms of the loan from 2 to 5 years.
- Removes the prohibition for borrowers to take advantage of certain delayed payments of payroll taxes due.
Note: The issue of deducting expenses covered by amounts forgiven has not been addressed.
- PPP loans for certain QuickBooks payroll users.
Intuit, creators of QuickBooks Desktop and QuickBooks Online, have created an integrated way for certain businesses to apply for PPP loans through their QuickBooks Capital business. If you are using one of the payroll services and haven't yet applied for a PPP loan, details are provided here.
New rules (released 5/22) on PPP loan forgiveness offer clarity on these and other topics. Selected highlights are below:
- How to calculate payroll for the 8 weeks of the covered period. Payroll must be "paid and incurred" in order to qualify for the forgiveness calculation so there has been much discussion about how to do this.
Below is an excerpts from the document.
"a. When must payroll costs be incurred and/or paid to be eligible for forgiveness?
In general, payroll costs paid or incurred during the eight consecutive week (56 days) covered period are eligible for forgiveness. Borrowers may seek forgiveness for payroll costs for the eight weeks beginning on either:
i. the date of disbursement of the borrower’s PPP loan proceeds from the Lender (i.e., the start of the covered period);
ii. the first day of the first payroll cycle in the covered period (the 'alternative payroll covered period')."
According to the document : "Payroll costs are considered paid on the day that paychecks are distributed or the borrower originates an ACH credit transaction. Payroll costs incurred during the borrower’s last pay period of the covered period or the alternative payroll covered period are eligible for forgiveness if paid on or before the next regular payroll date; otherwise, payroll costs must be paid during the covered period (or alternative payroll covered period) to be eligible for forgiveness."
- How to qualify for loan forgiveness
"To receive loan forgiveness, a borrower must complete and submit the Loan Forgiveness Application (SBA Form 3508 or lender equivalent) to its lender (or the lender servicing its loan). As a general matter, the lender will review the application and make a decision regarding loan forgiveness. The lender has 60 days from receipt of a complete application to issue a decision to SBA."
- Do furloughed pay and employee bonuses qualify?
Question: "Are salary, wages, or commission payments to furloughed employees; bonuses; or hazard pay during the covered period eligible for loan forgiveness?
- Yes. The CARES Act defines the term “payroll costs” broadly to include compensation in the form of salary, wages, commissions, or similar compensation. If a borrower pays furloughed employees their salary, wages, or commissions during the covered period, those payments are eligible for forgiveness as long as they do not exceed an annual salary of $100,000, as prorated for the covered period."
- "The Administrator, in consultation with the Secretary, has also determined that, if an employee’s total compensation does not exceed $100,000 on an
annualized basis, the employee’s hazard pay and bonuses are eligible for loan forgiveness because they constitute a supplement to salary or wages, and are thus a similar form of compensation."
- Self-employed Compensation
- Question: "Are there caps on the amount of loan forgiveness available for owner-employees and self-employed individuals’ own payroll compensation?"
- "Yes, the amount of loan forgiveness requested for owner-employees and self-employed individuals’ payroll compensation can be no more than the lesser of 8/52 of 2019 compensation (i.e., approximately 15.38 percent of 2019 compensation) or $15,385 per individual in total across all businesses."
- Details of determining payroll counts are also covered. Additional details will be provided on a separate web page.
- Governor of California, Gavin Newsom, issues Executive Order empowering counties to offer penalty relief for property taxes.
The order applies to :
- residential real property occupied by the taxpayer,
- real property owned and operated by a taxpayer that qualifies as a small business under the Small Business Administration’s Regulations, Code of Federal Regulations, Title 13, section 121.201;
- Napa County Property Tax penalties can be waived for the qualifying properties described above.
Complete this form to request a waiver of penalties for Napa County Property Taxes from March 4, 2020 through May 6, 2021.
Napa County encourages applicants to submit the request by June 20, because if an application were to be denied, the amount owed would then be subject to the penalty plus 18% interest.
Applications and supporting documentation may be scanned and submitted via email to: firstname.lastname@example.org.
PPP Loan Forgiveness Application has been released. Full application is available here.
1. Certification of Need. New guidelines on PPP loan application certification question are offered by Treasury (Question 46, FAQ document).
PPP borrowers were required to certify that “[c]urrent economic uncertainty makes this loan request necessary to support the ongoing operations of the Applicant” . Treasury and the SBA have determined that "any borrower that, together with its affiliates, received PPP loans with an original principal amount of less than $2 million will be deemed to have made the required certification concerning the necessity of the loan request in good faith."
2. PPP loan forgiveness tax treatment. In Notice 2020-32 , the IRS says expenses covered by PPP loan forgiveness are not deductible for federal purposes. Many states are either making the forgiveness a taxable event or disallowing deductions for covered expenses, which has the same effect. There is much discussion about legislation to overturn this ruling so stay tuned.
3. The IRS offers ongoing updates and information for taxpayers on its website.
The US Treasury issued new guidance on how to calculate payroll for determining the maximum loan amount for the PPP loan.
New US Treasury guidance on Self-Employment Income for PPP loans - Partnerships file with partner earnings included as payroll .
Detailed Self-employment calcuations for the PPP is on our website here.
New IRS links for updating payment info are now live.
IRS collects information for economic impact payments on their website - non-filers can add payment information now, others will have access later this month.
Self-Employed individuals are to be eligible for PPP loan applications starting Friday 4/10. Banks will be managing this process.
List of PPP lenders are on SBA website here.
CA Property Taxes are still due on 4/10, but tax collectors have authority to waive penalties and interest.
Federal reserve adds additional funds for lenders who aid small businesses.
Treasury and SBA have released a FAQ document which answers some PPP- related questions, but not all.
Lenders start accepting PPP applications. Questions remain.
Here are summaries of the two main loan provisions and the unknowns associated with each program.
SBA - offers other relief options which are described here.
Breaking News and Updates 4/1/2020
- Federal Rebate FAQ's and calculator.
- TTB delays due dates for winery excise taxes - for due dates falling after March 1, 2020 through July 1, 2020. Check with your compliance resource for implementation of this deferral. Us Treasury press release is here.
- Employee Retention Credit - details are now available. This refundable credit is available for small businesses who lost more than 50% of gross receipts due to Covid. Details are now available on the IRS website
- Full benefit for employers with less than 100 full time employees, for qualified wages paid after March 12, 2020.
- Credit is available for 50% of wages paid up to$10,000 per employee and is applied against federal payroll tax deposits.
- New: This credit is not available for self-employed persons against their own earnings.
- More info is here.
- NEW: The PPP loan application is now available from Treasury on their website here along with more information.
- CA governor signs Executive Order N-20-40 offering certain tax payment deferrals, penalty abatement, and ABC relief for licensing renewals. A 90 day extension applies to sales and use tax but not property taxes. Additional details will be provided as we have them.
- Economic Injury Disaster Loan (EIDL) applications are back up on SBA website - Note: farms do not appear to qualify for these loans. We are seeking confirmation and researching other options.
- SBA Resources for small businesses are here.
- US Chamber has a guide to the PPP loans here.
Breaking News 3/30/2020
CARES Act signed - key provisions (we are awaiting more details about how these will be applied) include:
- Paycheck Protection Program (PPP) - loans up to 10 million to be widely available, including debt forgiveness conditioned upon maintaining certain payroll and other expense levels.
Small business eligibility rules :
- was in operation on February 15, 2020
- had employees for whom the borrower paid salaries and payroll taxes;
or paid independent contractors, as reported on a Form 1099–MISC.
Maximum loan amount is 2.5 times the average monthly payroll for the year prior to the month the loan was made. (Payroll for this purpose is subject to adjustment for employees and contractors earning over 100K on an annualized basis.)
For both the loan calculation and the forgiveness of the PPP loan, employees earning over 100,000 on an annualized basis are treated differently. (Updated 3/31/2020).
- Increased Unemployment benefits (by $600 per week) and an extended eligibility period for workers.
- Individual rebates for certain individual taxpayers (to be provided automatically by the IRS. )
- Refundable payroll credits for employers impacted by more than a 50% reduction in gross receipts.
Breaking News 3/27/2020
House Approves CARES Act, awaits presidential signature.
California Governor issues order protecting renters.
IRS provides relief to taxpayers with outstanding tax obligations under "People First Initiative" until July 15th
1. Existing Installment Agreements –For taxpayers under an existing Installment Agreement, payments due between April 1 and July 15, 2020 are suspended. Taxpayers who are currently unable to comply with the terms of an Installment Payment Agreement, including a Direct Debit Installment Agreement, may suspend payments during this period if they prefer. Furthermore, the IRS will not default any Installment Agreements during this period. By law, interest will continue to accrue on any unpaid balances.Suspends collection and lien activity for existing
2. Automated Liens and Levies – New automatic, systemic liens and levies will be suspended during this period.
SBA loan site overloaded, accepting paper applications here.
Existing (pre-covid) SBA loan payments are deferred according to this announcement.
"CARES Act" passes Senate - still needs House approval and Presidential signature to become law.
Here are some key pending provisions (these are not yet enacted)
- Loans to cover payroll and certain other core expenses, these may be forgiven to extent employer continues to fund payroll for employees and independent contractors. (This would also be available for Self-Employed persons).
Eligibility for these loans : 1.)in business as of 2/15/2020 and 2.)paid salaries and payroll taxes or paid contractors (and filed 1099's).
- Deferred 2020 payroll tax deposits - employer tax payable over two years
- Refundable credits for wages paid (up to $10,000 per employee)- when there is a 50% or greater reduction in gross receipts.
Individual rebates are to be provided - up to $1,200 per individual taxpayer, $2,400 for joint filers (Phases out completely at $198,000 of joint income).
Unemployment benefits will be extended and weekly payments will increase by $600.
- Payments for 2019 Federal Income Tax that were scheduled for payment to the IRS prior to the Covid Relief act are not automatically extended to July 15, 2020.
You may elect to cancel payments already planned for 4/15 using one of the following options:
If you scheduled a payment through IRS Direct Pay, you can use your confirmation number from the payment to access the Look Up a Payment feature. You can modify or cancel a scheduled payment until two business days before the payment date. The email notification you received when you scheduled the payment will contain the confirmation number.
If you scheduled a payment through Electronic Federal Tax Payment System (EFTPS), click on Payments from the EFTPS home page, login, then click Cancel a Tax Payment from the left menu and follow the instructions. You must do so at least two business days before the scheduled payment date.
If you scheduled a payment as part of filing your tax return (authorizing an electronic funds withdrawal), you may revoke (cancel) your payment by contacting the U.S. Treasury Financial Agent at 888-353-4537. You must call to make a payment cancellation request no later than 11:59 p.m. ET two business days prior to the scheduled payment date.
If you scheduled a payment by credit card or debit card, contact the card processor to cancel the card payment.
Note: To avoid interest and penalties, you must pay your taxes in full by July 15, 2020. Interest and penalties will begin to be charged after July 15 for any amount remaining unpaid by that date.
2. IRS news release (dated 3/20) sheds more light on how employer credits are to be applied
"Under guidance that will be released next week, eligible employers who pay qualifying sick or child care leave will be able to retain an amount of the payroll taxes equal to the amount of qualifying sick and child care leave that they paid, rather than deposit them with the IRS.
The payroll taxes that are available for retention include withheld federal income taxes, the employee share of Social Security and Medicare taxes, and the employer share of Social Security and Medicare taxes with respect to all employees.
If there are not sufficient payroll taxes to cover the cost of qualified sick and child care leave paid, employers will be able file a request for an accelerated payment from the IRS. The IRS expects to process these requests in two weeks or less. The details of this new, expedited procedure will be announced next week."
3. EDD hardship extensions for employers are available for state payroll reports and / or state payroll taxes https://www.edd.ca.gov/about_edd/coronavirus-2019.htm
"If you are experiencing a hardship as a result of COVID-19, you may request up to a 60-day extension of time from the EDD to file your state payroll reports and/or deposit state payroll taxes without penalty or interest. A written request for extension must be received within 60 days from the original delinquent date of the payment or return."
4. Mortgage Payment Relief available from certain banks in California.
3 banks agreed to a 90 day waiver of mortgage payments, and a 4th, Bank of America, agreed to a 30 day waiver.
BDCo articles related to evolving changes to tax and employment https://www.bdcocpa.com/resources/article
- Employee leave and employer credits
- Self-employment credits
- Relief for Businesses impacted by Covid-19.
Details on Emergency Paid Leave rules from the Dept of Labor (updated 3/24)
Full Department of Labor press release is here.
Provisions of the Families First Coronavirus Response Act (FFCRA), which includes the Emergency Paid Sick Leave Act and the Emergency Family and Medical Leave Expansion Act apply to employers with fewer than 500 employees for leave beginning April 1, 2020.
According to the DOL website, up to 80 hours of paid sick leave is required for those directly impacted by the virus (under "quarantine or isolation order" 1) while additional FMLA payments are required only in certain situations. Additional details are provided on their website here.
1 Defined by the CDC here : https://www.cdc.gov/quarantine/aboutlawsregulationsquarantineisolation.html
EDD Unemployment Eligibility
California employees who are unable to work or have reduced work hours due to Covid-19 may qualify for California unemployment benefits.
According to the EDD, "The Governor’s Executive Order waives the one-week unpaid waiting period, so [impacted employeess] can collect UI benefits for the first week [they] are out of work. If eligible, the EDD processes and issues payments within a few weeks of receiving a claim."
Small businesses can qualify for SBA loans to cover up to $2 million dollars of economic injury. Read more about how to apply directly with the SBA and requirements here. All US states and territories are eligible for disaster relief. There may be total outstanding debt limitations that apply to these loans, but no details are available.
TTB Approval guidance
The TTB offers Tips for Timely Processing of TTB Approvals and Requests During COVID-19 Emergency via its website here. They have not made any payment or filing extensions for reporting at this time.
Webinars sponsored by the Napa Valley Vintners this week
We are working with the Napa Valley Vintners to deliver two free webinars :
- "Creating Efficient Remote Working Systems" is offered at 9:30 on Wednesday 3/25 - register here.
- "Responding to Change in a Shifting Landscape" is at 9:30 on Thursday 3/26 - registration details will posted on our website once we have them.
Workforce Assistance via the USDA and H-2A Employers
"USDA and DOL have identified nearly 20,000 H-2A and H-2B certified positions that have expiring contracts in the coming weeks. There will be workers leaving these positions who could be available to transfer to a different employer’s labor certification." https://www.usda.gov/media/press-releases/2020/03/19/usda-and-dol-announce-information-sharing-assist-h-2a-employers
Tax Info (deadlines have been extended to July 15, 2020)
- Federal Tax: The IRS has created a special website. https://www.irs.gov/coronavirus
- Calfornia Franchse Tax Board news releases : https://www.ftb.ca.gov/about-ftb/newsroom/news-releases/index.html
Team and Safety
- HR Resources: https://www.shrm.org/ResourcesAndTools/Pages/communicable-diseases.aspx
- CDC: https://www.cdc.gov/
- Tips on Working from Home: https://www.consumer.ftc.gov/blog/2020/03/online-security-tips-working-home?utm_source=govdelivery
- SCAM Alerts : https://www.consumer.ftc.gov/blog/2020/03/checks-government?utm_source=govdelivery
- Napa Valley Vintner press releases.
- Napa County Information: https://www.cityofnapa.org/915/Coronavirus-COVID-19-Update
For Your Children at home
- Junior Achievement has made free training resources available online. Here are some materials related to saving for students of all ages. BDCo has worked with these materials in live classroom settings and have found them to be very effective with children of all ages.