Small Business Administration 7a Loan Guaranty Program
The SBA’s 7(a) loan guaranty program is the agency’s flagship loan program. It derives its name from Section 7(a) of the Small Business Act of 1953 (P.L. 83-163, as amended), which authorizes
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3692 Federal Register /Vol. 86, No. 9/Thursday, January 14 ...
home.treasury.govall aspects of loan forgiveness and the loan review process as well. This interim final rule is intended to govern new PPP loans made under the Economic Aid Act, as well as applications for loan forgiveness on existing PPP loans where the loan forgiveness payment has not been remitted, and should not be construed to alter or affect the requirements
SBA Procedural Notice 5000-827666
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www.irs.govPaycheck Protection Program (PPP) loans. An S corporation should report certain information related to a PPP loan. The forgiveness of a PPP loan creates tax-exempt income, which in turn affects a shareholder's basis in the S corporation. Rev. Proc. 2021-48 permits S corporations to treat tax-exempt income resulting from the forgiveness of a PPP