The year 2021 continued to bring many challenges and tax changes. In late 2020, an emergency COVID-19 law was passed which included additional economic impact payments, an extension of federal pandemic unemployment compensation, and an extension of pandemic-related payroll tax credits. In March 2021, the American Rescue Plan of 2021 (ARP) was passed which addressed the continued impact of COVID-19 on the economy, public health, individuals, and businesses. This letter provides an update on some changes that might affect you and other things to be aware of.