The Coronavirus had a major impact on global health and economies. In March 2020,

The Coronavirus had a major impact on global health and economies. In March 2020, The US enacted the Coronavirus Aid, Relief, and Economic Security ( CARES) Act, the third phase of legislation aimed at mitigating the economic effect of the pandemic. The US administration is currently considering additional tax changes, which are being debated by the US  Congress and have not been enacted. Please summarize two key business provisions of the CARES Act, and briefly indicate what tax provisions the US Congress should consider.