OVERVIEW
I. National COVID-19 Employer Resources
II. COVID-19 Restaurant Employee Assistance Programs
III. State-By-State Employer Resources
I. NATIONAL COVID-19 EMPLOYER RESOURCES
Department of Treasury Assistance for Small Businesses
U.S. Small Business Administration’s Small Business Loan Resources
Department of Labor COVID-19 Resource Page
Internal Revenue Service COVID-19 Resource Page
Tax Foundation’s State Tax Tracker
National Retail Federation’s State Resources Page
National Restaurant Association’s State Information Page
International Franchise Association’s COVID-19 Resource Page
U.S. Chamber of Commerce’s COVID-19 Resource Page
II. COVID-19 RESTAURANT EMPLOYEE ASSISTANCE PROGRAMS
National Restaurant Association Educational Foundation’s Restaurant Employee Relief Fund
USBG Bartender Emergency Assistance Program
III. STATE-BY-STATE EMPLOYER RESOURCES
Alabama
The Alabama Department of Revenue waived late-payment penalties for sales tax for small retail businesses, including restaurants. Alabama also moved back the deadline for filing state income taxes to July 15. Additional information is available from the Alabama’s Commerce Dept.
CLICK HERE for Alabama’s COVID-19 Resource Page
Alaska
The Alaska DOR – Tax Division has extended the filing and payment deadline for all taxes (except Oil & Gas taxes) to July 15th. Visit Alaska’s Department of Commerce website for additional resources.
CLICK HERE for Alaska’s COVID-19 Resource Page
Arizona
As part of the Arizona Together Initiative, the state approved a $50 million coronavirus relief package that includes funding for small businesses. Additionally, the Arizona Department of Revenue moved the income tax filing and payment deadline to July 15. Restaurant Strong is offering $1,000 grants for affected restaurant industry employees in certain states, which includes Arizona.
CLICK HERE for Arizona’s COVID-19 Resource Page
Arkansas
The state is offering business loans of up to $250,000 through its Quick Action Loan Program, with priority given to small and medium-sized businesses that provide essential goods and services. Th Arkansas Department of Revenuealso extended the deadline for filing and paying individual income taxes to July 15.
CLICK HERE for Arkansas’ COVID-19 Resource Page
California
The Governor’s Office of Business and Economic Development (GO-Biz) has compiled helpful information for employers, employees, and all Californians as it relates to the Coronavirus (COVID-19) pandemic – including tax changes and small business loan programs. The state also extended its tax filing deadline for individuals and business entities to July 15. The state also has a website highlighting resources available to California employers.Restaurant Strong is offering $1,000 grants for affected restaurant industry employees in certain states, which includes California.
CLICK HERE for California’s COVID-19 Resource Page
Colorado
The state extended its income tax deadline for businesses to July 15. If your business is facing eviction, reach out to the Colorado Department of Regulatory Agencies (DORA) for assistance. Additionally, the Colorado Department of Labor and Employment created a Layoff Assistance page, which outlines a number of programs and resources to help business owners make difficult decisions around laying off employees.
CLICK HERE for Colorado’s COVID-19 Resource Page
Connecticut
The state is offering no-interest loans for small businesses harmed by COVID-19. Qualifying businesses can apply for a loan of up to $75,000 or three months of operating expenses. The state has also extended its deadline for filing and paying income tax returns to July 15. Restaurant Strong is offering $1,000 grants for affected restaurant industry employees in certain states, which includes Connecticut.
CLICK HERE for Connecticut’s COVID-19 Resource Page
Delaware
Delaware is offering loans specifically for hospitality businesses. The Hospitality Emergency Loan Program (HELP)offers no-interest loans of up to $10,000 a month for restaurants, drinking establishments and more. Additionally, the state moved its deadline for filing income tax returns to July 15.
CLICK HERE for Delaware’s COVID-19 Resource Page
Florida
The state activated an emergency loan program for small businesses. Eligible businesses can apply for no-interest loans of up to $50,000. Florida’s Department of Revenue has also extended sales and property tax payment deadlines. Restaurant Strong is offering $1,000 grants for affected restaurant industry employees in certain states, which includes Florida.
CLICK HERE for Florida’s COVID-19 Resource Page
Georgia
Georgia extended its income tax filing and payment deadline to July 15. Restaurant Strong is offering $1,000 grants for affected restaurant industry employees in certain states, which includes Georgia.
CLICK HERE for Georgia’s COVID-19 Resource Page
Hawaii
Hawaii extended its deadline for income tax filing and payment to July 20.
CLICK HERE for Hawaii’s COVID-19 Resource Page
Idaho
The state extended its income tax filing and payment deadline to June 15 and the deadline for property tax relief applications to June 15.
CLICK HERE for Idaho’s COVID-19 Resource Page
Illinois
The Illinois Department of Financial and Professional Regulation (IDFPR) has established the Illinois Small Business Emergency Loan Fund to offer small businesses low interest loans of up to $50,000. To support small businesses in downstate and rural counties across Illinois, DCEO is repurposing $20 million in CDBG funds to stand up the Downstate Small Business Stabilization Program. The state also extended the tax filing deadline to July 15. Restaurant Strong is offering $1,000 grants for affected restaurant industry employees in certain states, which includes Illinois.
CLICK HERE for Illinois’ COVID-19 Resource Page
Indiana
According to the Indiana Department of Revenue, individual tax returns and payments, along with estimated payments originally due by April 15, 2020 are now due on or before July 15, 2020. Corporate tax returns and payments, along with estimated payments originally due by April 15 or April 20 are now due on or before July 15, 2020. Those originally due on May 15, 2020, are now due on August, 17, 2020.
CLICK HERE for Indiana’s COVID-19 Resource Page
Iowa
The state established the Iowa Small Business Relief Program to help businesses affected by COVID-19. Grants range from $5,000 to $25,000. It also delayed first-quarter unemployment tax payments for small businesses to July 31 from April 30. The deadline for filing and paying individual income, corporate income and franchise taxes was extended to July 31.
CLICK HERE for Iowa’s COVID-19 Resource Page
Kansas
The state is providing no-interest loans of up to $20,000 through its Hospitality Industry Relief Emergency Fund. The loans are specifically for restaurants, taverns and motels impacted by the coronavirus.
Additionally, income tax filing and payment deadlines were extended to July 15.
CLICK HERE for Kansas’ COVID-19 Resource Page
Kentucky
The Cabinet for Economic Development has established the Team Kentucky Fund to help Kentucky residents who have lost income during the COVID-19 pandemic. The state has also extended the deadline for filing and paying income tax to July 15.
CLICK HERE for Kentucky’s COVID-19 Resource Page
Louisiana
Louisiana extended the deadline for filing and paying income tax to July 15.
CLICK HERE for Louisiana’s COVID-19 Resource Page
Maine
The state is partnering with the Small Business Administration to offer loans to businesses affected by the coronavirus. Businesses can apply for loans of up to $50,000 with reduced interest rates as well as loans of up to $100,000 from the state in conjunction with the SBA. Maine extended its deadline for filing and paying income tax to July 15. Restaurant Strong is offering $1,000 grants for affected restaurant industry employees in certain states, which includes Maine.
CLICK HERE for Maine’s COVID-19 Resource Page
Maryland
Maryland established the COVID-19 Emergency Relief Loan Fund for small businesses whose operations were disrupted by the virus. The $75 million fund offers low-interest loans of up to $50,000. A second state fund of $50 million is offering up to $10,000 in grants to small businesses. The state also extended the deadline for filing and payment of corporate and individual income taxes to July 15.
CLICK HERE for Maryland’s COVID-19 Resource Page
Massachusetts
The state set up a $10 million Small Business Recovery Loan Fund. It offers up to $75,000 in loans to small business affected by the coronavirus. Massachusetts is also allowing restaurants to delay paying sales and meal taxes for March, April and May until June, and its income tax filing and payment deadline was delayed until July 15. Restaurant Strong is offering $1,000 grants for affected restaurant industry employees in certain states, which includes Massachusetts.
CLICK HERE for Massachusetts’ COVID-19 Resource Page
Michigan
The Michigan Small Business Relief Program is offering $10 million in loans and $10 million in grants to businesses affected by COVID-19. Eligible businesses can receive grants of up to $10,000 and loans between $50,000 and $200,000. The state also extended the deadline for income tax filings and payments to July 15. Restaurant Strong is offering $1,000 grants for affected restaurant industry employees in certain states, which includes Michigan.
CLICK HERE for Michigan’s COVID-19 Resource Page
Minnesota
Minnesota is offering small business emergency loans, naming restaurants and bars specifically among the businesses that will be eligible to apply. The interest-free loans range from $2,500 to $35,000. The state also granted restaurants a 30-day grace period for paying sales and use taxes due March 20. The new deadline is April 20. Minnesota also announced individuals have until July 15 to file and pay their state income taxes.
CLICK HERE for Minnesota’s COVID-19 Resource Page
Mississippi
The state moved the deadline to file and pay individual and corporate income taxes to May 15. Interest will not accrue during the extension period, and there will be no penalties.
CLICK HERE for Mississippi’s COVID-19 Resource Page
Missouri
The state is allowing restaurants to sell unprepared food to the public. It also extended its deadline for filing and paying individual and corporate income taxes to July 15.
CLICK HERE for Missouri’s COVID-19 Resource Page
Montana
The state extended the deadline for filing and paying individual income tax to July 15.
CLICK HERE for Montana’s COVID-19 Resource Page
Nebraska
Gov. Pete Ricketts issued an executive order to provide relief to restaurants and bars. The order extends operating permits from 90 to 180 days, and it waives penalties for late excise tax payments. The order also permits restaurants and bars with liquor licenses to sell alcohol with drive-thru or curbside orders. It also gives restaurants and bars 90 days to pay for wine and spirit deliveries for the duration of the COVID-19 emergency. Nebraska also extended the deadline to file and pay income taxes to July 15.
CLICK HERE for Georgia’s COVID-19 Resource Page
Nevada
CLICK HERE for Nevada’s COVID-19 Resource Page
New Hampshire
In response to conditions caused by the COVID-19 pandemic, the New Hampshire Department of Revenue Administration will grant automatic relief to Business Tax and Interest & Dividends Tax taxpayers in the form of payment relief and expansion of automatic filing extensions and penalty safe harbors. Restaurant Strong is offering $1,000 grants for affected restaurant industry employees in certain states, which includes New Hampshire.
CLICK HERE for New Hampshire’s COVID-19 Resource Page
New Jersey
The New Jersey Economic Development Authority board approved new initiatives designed to support businessesand workers facing economic hardship due to the coronavirus. The initiatives include a grant program for small businesses; a zero-interest loan program for midsize companies; support for private-sector lenders and community development financial institutions; funding for entrepreneurs; and a variety of resources providing technical support and marketplace information. Between 3,000 and 5,000 small and midsize businesses could benefit. The deadline for state income and business tax filings and payments has been extended to July 15. Restaurant Strong is offering $1,000 grants for affected restaurant industry employees in certain states, which includes New Jersey.
CLICK HERE for New Jersey’s COVID-19 Resource Page
New Mexico
The state has extended its deadline to July 15 for filing and paying personal and corporate income taxes. Withholding taxes normally due on the 25th of March, April, May and June will now be due July 25. The state will waive any penalties for withholding taxes not remitted during the grace period; however, under state law, interest will accrue from the original due date. The state has established a website for individuals experiencing hardship due to COVID-19.
CLICK HERE for New Mexico’s COVID-19 Resource Page
New York
Restaurants can defer the payment of sales taxes without penalties. Gov. Andrew Cuomo has also declared a 90-day moratorium on evictions for nonpayment of rent. The deadline for state income and business tax filings and payments has been extended to July 15. The state has a website dedicated to business resources. Restaurant Strong is offering $1,000 grants for affected restaurant industry employees in certain states, which includes New York.
CLICK HERE for New York’s COVID-19 Resource Page
North Carolina
North Carolina’s Department of Revenue has expanded penalty relief for taxpayers affected by COVID-19. It has also extended its deadline for filing individual, corporate and franchise taxes to July 15. Unless state law is changed, however, tax payments received after April 15 will be charged accruing interest over the period from April 15 until the date of payment. North Carolina has a dedicated website for restaurant information. Restaurant Strong is offering $1,000 grants for affected restaurant industry employees in certain states, which includes North Carolina.
CLICK HERE for North Carolina’s COVID-19 Resource Page
North Dakota
North Dakota extended its deadline for filing and paying income taxes to July 15. The state also has a number of loan programs available including the Rural Growth Incentive Emergency Loan Program.
CLICK HERE for North Dakota’s COVID-19 Resource Page
Ohio
In wake of bars and restaurants being restricted to takeout and delivery orders, the Ohio Department of Commerce is offering a one-time liquor buyback option. Bars and restaurants were instructed to return their unopened, high-proof liquor products (obtained within the past 30 days) to the agency where they purchased the product. This buyback option is also extended to those with temporary permits for events scheduled between March 12 and April 6. The state also moved the deadline to file and pay state income tax to July 15. The state has a website providing additional resources for economic support. Restaurant Strong is offering $1,000 grants for affected restaurant industry employees in certain states, which includes Ohio.
CLICK HERE for Ohio’s COVID-19 Resource Page
Oklahoma
The Oklahoma Alcoholic Beverage Laws Enforcement Commission has authorized the delivery of wine, beers and spirits to consumers 21 and older through April 17. Restaurants and bars specifically may only deliver wine and beer in the original, sealed containers. Delivery of mixed drinks is prohibited, as is payment prior to delivery. Oklahoma also extended its deadline to July 15 for filing and paying income taxes. The state also has a dedicated website for business resources.
CLICK HERE for Oklahoma’s COVID-19 Resource Page
Oregon
The state’s filing and payment deadline for personal income taxes and corporate income/excise taxes has been moved to July 15. Any interest and penalties begin accruing on July 16. Initial quarterly payments for the new Corporate Activity Tax (CAT) are due April 30, 2020. The department understands that the pandemic may impact commercial activity, up or down, to an extent that makes it difficult for businesses to estimate their first payment. The department will not assess underpayment penalties to taxpayers making a good faith effort to estimate their first quarter payments.
CLICK HERE for Oregon’s COVID-19 Resource Page
Pennsylvania
Funding is available to help small businesses impacted by the coronavirus through a new program under the Pennsylvania Industrial Development Authority’s Small Business First Fund. The Commonwealth Financing Authority authorized the transfer of $40 million to the Small Business First Fund for the COVID-19 Working Capital Access Program. The Pennsylvania Industrial Development Authority authorized making $60 million available to provide loans of $100,000 or less to for-profit businesses with 100 or fewer full-time employees.
Meanwhile, the Pennsylvania Department of Revenue waived penalties for businesses that were required to make Accelerated Sales Tax (AST) prepayments by March 20. Additionally, it is waiving the AST prepayment requirement for April sales tax and asking businesses to simply remit the sales tax that they have collected in March. Pennsylvania has also extended its deadline for filing and paying income taxes to July 15. It is also waiving penalties and interest through the new deadline. Restaurant Strong is offering $1,000 grants for affected restaurant industry employees in certain states, which includes Pennsylvania.
CLICK HERE for Pennsylvania’s COVID-19 Resource Page
Rhode Island
Rhode Island has extended the deadline for individuals and certain business entities to file and pay income taxes to July 15. No penalties and no interest will apply to those who file on or before the new deadline. The Rhode Island Superior Court has announced the start of a business protection program.
Restaurant Strong is offering $1,000 grants for affected restaurant industry employees in certain states, which includes Rhode Island.
CLICK HERE for Rhode Island’s COVID-19 Resource Page
South Carolina
Gov. Henry McMaster issued an executive order that directs the Department of Revenue to waive additional regulations to allow restaurants to offer sealed containers of beer and wine for curbside pickup or to-go orders. This waiver does not apply to open containers or delivery services. Additionally, the deadline to file income taxes in South Carolina has been extended to July 15. The deadline for other state taxes—such as sales and use, admissions and withholding—has been extended to June 1. Restaurant Strong is offering $1,000 grants for affected restaurant industry employees in certain states, which includes South Carolina.
CLICK HERE for South Carolina’s COVID-19 Resource Page
South Dakota
Governor Noem’s Small Business Relief Fund is now available to South Dakota businesses that need assistance to help make ends meet.
CLICK HERE for South Dakota’s COVID-19 Resource Page
Tennessee
Gov. Bill Lee signed an executive order that lifts some alcohol regulations, allowing establishments with a liquor license to sell alcohol via takeout or delivery (with the purchase of food) in closed containers to individuals 21 and older. Additionally, the Tennessee Department of Revenue extended the due date for filing and paying income, franchise and excise taxes to July 15. Interest and penalties will not be applied to returns filed and payments made on or before this new deadline. Launch Tennessee has a number of business resources available. Restaurant Strong is offering $1,000 grants for affected restaurant industry employees in certain states, which includes Tennessee.
CLICK HERE for Tennessee’s COVID-19 Resource Page
Texas
Gov. Greg Abbott directed the Texas Department of State Health Services to issue guidance allowing restaurants to sell bulk retail products—such as meat, fruit, vegetables and dry goods—from supply chain distributors directly to consumers provided that such foods are in their original condition, packaging or presented as received by the restaurant. Additionally, to provide Texas franchise taxpayers some relief, the Texas Comptroller of Public Accounts is automatically extending the due date for 2020 Texas franchise tax reports to July 15. For additional tax information, visit the Comptroller website for COVID-19.
Restaurant Strong is offering $1,000 grants for affected restaurant industry employees in certain states, which includes Texas. Southern Smoke Foundation is offering emergency aid for Texas food and beverage industry workers in crisis.
CLICK HERE for Texas’ COVID-19 Resource Page
Utah
The Utah Governor’s Office of Economic Development is offering a bridge loan to Utah-based small businesses with 50 or fewer employees impacted by the COVID-19 pandemic. The deadline for individuals and business entities in Utah to file and pay taxes has been extended to July 15. The state also has a dedicated business resource websiteand has created a Rapid Response Team to assist Utah businesses with SBA loan programs.
CLICK HERE for Utah’s COVID-19 Resource Page
Vermont
Vermont extended the deadline for filing income taxes, as well as homestead declarations, property tax credits and renter rebate claims, to July 15. Restaurant Strong is offering $1,000 grants for affected restaurant industry employees in certain states, which includes Vermont.
CLICK HERE for Vermont’s COVID-19 Resource Page
Virginia
To support small restaurants, the Virginia Alcoholic Beverage Control Authority is waiving regulations to allow restaurants to offer beer and wine via takeout and delivery. Additionally, businesses impacted by COVID-19 were given the opportunity by the Virginia Department of Taxation to defer the payment of state sales tax due March 20 for 30 days. If the request is granted, businesses have until April 20 to file, with a waiver of any penalties. The due date for individual and corporate income tax was also extended, to June 1; however, interest will still accrue.
CLICK HERE for Virginia’s COVID-19 Resource Page
Washington
Gov. Jay Inslee announced a series of measures to provide relief to Washington state businesses. One of the measures allots up to $5 million of the governor’s Strategic Reserve Funds to be made available as small grants to small businesses to help prevent closure because of the coronavirus. A number of measures have been taken by the Washington Department of Revenue to help businesses “stay in business.”
CLICK HERE for Washington’s COVID-19 Resource Page
Washington, DC
CLICK HERE for Washington DC’s COVID-19 Resource Page
West Virginia
West Virginia’s deadline to file income tax returns and make payments for individuals, trusts/estates and corporations has been extended to July 15. Penalties and interest will accrue beginning July 16 for late filing and payments.
CLICK HERE for West Virginia’s COVID-19 Resource Page
Wisconsin
The Wisconsin Economic Development Corp., a public-private agency, established the Small Business 20/20 Program. It will offer eligible businesses up to $20,000 in grants to pay for up to two months of payroll and rent. The Wisconsin Department of Revenue extended income tax payment and return deadline to July 15. It is also taking additional measures to help small businesses with sales tax payments due on March 31. Small businesses can request an extension of April 30 to file sales and use tax returns due March 31, as well as an extension of June 1 for returns due April 30.
CLICK HERE for Wisconsin’s COVID-19 Resource Page
Wyoming
The state has a dedicated resource website for businesses impacted by COVID-19.
CLICK HERE for Wyoming’s COVID-19 Resource Page