Nicole Kaeding, vice president of policy promotion and economist with the National Taxpayers Union Foundation, discusses the Coronavirus Aid, Relief, and Economic Security (CARES) Act.

For additional coverage, read these articles in Tax Notes:

• CARES Act Means Crunch Time for IRS and Treasury
• CARES Act Retirement Relief Appears Optional
• Coronavirus Relief Act Fixes NOL Legislative Quirks
• CARES Act Has Negative ‘Knock-On' Effects for International Tax
• Business of Tax: Planners Should Take Care Giving CARES Act Advice
• Trump Signs $2 Trillion Coronavirus Aid Bill

All Tax Notes news coverage and analysis of the coronavirus pandemic is now free and accessible to the public: taxnotes.com/coronavirus-tax-coverage