Coronavirus Business Resource Center

In response to the COVID-19 crisis, we have developed a Coronavirus Business Resource Center to help keep our clients and the broader business community informed on key issues that may affect business operations. The Center includes up-to-date COVID-19 information you need to know to run your business, including Legal Alerts covering various areas of law; N.C. county and city 'Stay at Home' orders; Government Agency resources; and Federal Legislation.

Legal Alerts are a service to clients and friends and do not constitute legal advice. To receive the latest information quickly, join our mailing lists or manage your subscriptions from our alert sign up page. 

Please explore the categories below to browse our content by topic:

Key Topics	government Action & Agency resources
Contracts  ⟩	Federal Agencies/Legislation  ⟩
Credit & Finance  ⟩	N.C. County/City 'Stay at Home' Orders  ⟩
Employment & Employee Benefits  ⟩	N.C. State Agencies  ⟩
Health Care  ⟩
Mergers & Acquisitions  ⟩
Public Companies & Corporate Governance  ⟩
Real Estate & Construction  ⟩
Stay at Home (Government)  ⟩
Tax  ⟩

CORPORATE Transactions

• The CARES Act: $2.0 Trillion for COVID-19 Related Stimulus and Relief (3.27.2020)
  • Summary of key provisions contained in the Act, which will inject up to $2 trillion into the US economy
• M&A Deals During a Pandemic (3.23.2020) 
  • Key issues and considerations for parties involved in current M&A transactions or who are considering new M&A opportunities 
• Contracts and COVID-19 (3.18.2020)
  • Contractual rights and obligations of businesses who are navigating the impact of coronavirus

credit & finance

• Paycheck Protection Program for Small Businesses (4.1.2020)
  • The Paycheck Protection Program is a key piece of the $349 billion relief package (CARES Act) in which this alert summarizes principal terms of the Program as set out in the CARES Act
• New Lending Programs Announced by Federal Reserve to Support Economic Slowdown (3.30.2020)
  • A summary of the new measures intended to support the U.S. economy during the financial crisis caused by the coronavirus
• Emergency Loan Program for Small Businesses and Non-Profits (3.23.2020)
  • Rules and provisions related to the U.S. Small Business Administration's to offer Economic Injury Disaster Loans - a program designed to offer loans to small businesses and non-profit organizations facing economic losses related to COVID-19

EMPLOYMENT & employee Benefits

• Reducing or Suspending Employer Contributions to 401(k) Plans Mid-Year (3.27.2020) 
  • Whether and when in the year such changes can take effect and the steps necessary to make those changes
• Mandatory Employee Notice Poster for Families First Coronavirus Response Act (3.27.2020)
  • USDOL updates guidance and releases poster mandating employers to post or provide to employees to inform them of their rights under the FFCRA
• OSHA Points Employers to Interim CDC Guidance on Worker Safety (3.27.2020)

  • Valuable input for employers to consider in evaluating how best to protect their workers and to comply with their OSHA obligations

• Tax Provisions of the Families First Coronavirus Response Act (3.24.2020)
  • Summarizes tax credit provisions the Response Act allows for employers to recover such as refundable Social Security tax credits and similar income tax credits for self-employed individuals
• Families First Coronavirus Response Act: Expanded FMLA Leave and Paid Sick (3.27.2020)
  • Fact Sheets, Questions and Answers, and Posters—Includes the effects on wages and hours under Fair Labor Standards Act, job-protected leave under FMLA, and paid sick leave and expanded family and medical leave under the Act
• Congress Passes Emergency Legislation that Directly Affects Employers and Employees; Governor Expands Eligibility for Unemployment Benefits (3.19.2020)
  • Legislation affects the following separate sections: Emergency Family and Medical Leave Expansion Act; Emergency Unemployment Insurance Stabilization and Access Act; Emergency Paid Sick Leave Act; Health Provisions (including requirements for group health plans); Tax Credits for Paid Sick and Paid Family Leave
• Governor Cooper Issues Guidance to North Carolina Employers (3.10.2020)
  • To help minimize the spread of COVID-19, Governor Cooper and the NC Department of Health and Human Services asked all Research Triangle-based employers to use telecommuting as much as possible and to consider staggering employee start and end times to avoid crowding
• Employment Laws that Impact Decisions on Health in the Workplace (3.9.2020)
  • Guidance and strategies to help employers navigate employment laws to effectively respond to COVID-19

Government relations

• Stay at Home—Managing the Cacophony of Government Orders Affecting Businesses and the State’s Economy (3.25.2020)
  • Each level of state, county and municipal authority is able to create its own directives with the force of law prohibiting and requiring certain commercial conduct

Health Care

• The CARES Act: $2.0 Trillion for COVID-19 Related Stimulus and Relief (3.27.2020)
  • Summary of key provisions contained in the Act, which will inject up to $2 trillion into the US economy
• Telehealth Availability and Access to Health Records Increase (3.26.2020)
  • Guidance for health care providers on which telehealth provisions have been relaxed and how federal and state law interacts in this area

public companies & Corporate governance

• How Regulators and Issuers Are Responding to a Pandemic (4.1.2020)
  • High-level overview of these responses to assist public companies and their officers and directors in navigating the numerous disclosure, fiduciary and other corporate issues they are facing during these challenging times
• Annual Meetings and Disclosure Issues (3.17.2020)
  • Annual Meetings in a world without meetings, ongoing disclosure considerations and risk management

REAL ESTATE & CONSTRUCTION

• Landlords & Property Managers - Developing Best Practices During COVID-19 (4.1.2020)
  •  Education and proactive planning are critical in keeping your tenants safe and building operations functioning
• OSHA Points Employers to Interim CDC Guidance on Worker Safety (3.27.2020)
  • Valuable input for employers to consider in evaluating how best to protect their workers and to comply with their OSHA obligations
• Real Estate, Construction and Supply Contracts (3.17.2020)
  • Force majeure clauses and steps you can proactively take to protect yourself

TAX

• Tax Provisions in the CARES Act (3.27.2020)
  • A summary of the most significant business and individual tax provisions of the Act
• Tax Provisions of the Families First Coronavirus Response Act (3.24.2020)
  • Summarizes tax credit provisions the Response Act allows for employers to recover such as refundable Social Security tax credits and similar income tax credits for self-employed individuals

Governor Cooper issues statewide Stay at Home Order. Prior to the Governor's statewide order, North Carolina county and municipal authorities have taken additional local action and issued their own mandates with the force of law. These counties and cities include: Buncombe, Cabarrus, Durham County, Durham, Guilford, Greensboro and High Point, Mecklenburg, New Hanover, Orange, Pitt, Wake, and Winston-Salem. To ensure you are complying with the law and to help manage the discord of multiple government orders, the new restrictions enacted under each county and city is broken down below:

• New Hanover County Issues “Stay at Home” Order (March 30, 2020)
  • More restrictive than the state order
  • Closes retail, hotels and restaurants that customers have to enter
  • Order takes effect on Monday, March 30th and lasts for 14 days
• Durham County Issues 'Stay at Home' Order (March 28, 2020)
  • Largely an extension of the City of Durham's Order
  • Takes effect at 5 p.m. on Sunday, March 29 until April 30, 2020
• North Carolina 'Stay at Home' Order (March 27, 2020)
  • Statewide Stay at Home Order: requires citizens to stay at home except for “essential activities,” which is defined in the Order
  • The definition of what constitutes an “essential business” is broad and includes not only those businesses identified by the federal government as critical in its recent CISA Memorandum, but also a wide range of additional businesses (including construction, research laboratories, professional services, etc)
  • Businesses that maintain social distancing may also continue to operate
  • A business that is not included in the list of “essential businesses” may apply to the Department of Revenue and request to be deemed essential
  • The Order specifically does not preempt the Stay at Home orders of local governments, and if there is a conflict between the local and state orders, the most restrictive requirements will control
  • Takes effect Monday, March 30 at 5 p.m. and lasts until April 29, 2020
  • Frequently Asked Questions
• Wake County Issues 'Stay at Home' Order (March 26, 2020)
  • New restrictions enacted: movement and travel restricted except for essential activities needed for the support, health, safety and welfare of Wake County residents
  • Individuals may leave their home to perform work/services in “essential infrastructure” as identified by the Department of Homeland Security’s Cybersecurity and Infrastructure Security Agency (CISA) and “Essential Governmental Functions” as well as other businesses as outlined in the order
  • Prohibits gatherings of any number of people occurring outside a single household
  • Takes effect on Friday, March 27 at 5 p.m. until April 17, 2020
• Buncombe County Order
  • “Stay Home, Stay Safe Supplemental Declaration” to an existing local state of emergency went into effect at 8 p.m. Thursday, March 26, 2020 
• Cabarrus County Order
  • Stay-at-home proclamation went into effect at 5 p.m. Thursday, March 26, 2020
• Orange County Order
  • Stay-at-home order goes into effect on Friday, March 27, 2020 until April 30, 2020
• Pitt County Order
  • City of Greenville in Pitt County issued a “stop the spread” order that went into effect at 5 p.m. Thursday, March 26, 2020
• Guilford County Issues New Proclamation of Emergency Restrictions (March 25, 2020) 
  • New restrictions enacted: Prohibits gatherings of more than 10 people but excludes operations and businesses such as health care operations, grocery stores, banks and hotels. Professional services, such as legal and accounting services, are also excluded when necessary to assist in compliance with legally mandated activities. Bans the use of public and privately-owned playgrounds
  • Takes effect on Wednesday, March 25 at 5 p.m.
• City of Durham Issues “Stay at Home” Order (March 25, 2020)
  • Order requires all residents to remain in their homes, but allows exceptions such as seeking medical treatment, buying food or exercising outdoors. Essential businesses and operations can remain open, such as hospitals and medical clinics, grocery stores, financial and insurance institutions, hotels and those providing funeral services
  • Businesses are allowed to keep minimum staff on the premises as necessary for payroll and inventory
  • Takes effect on Wednesday, March 25 at 6 p.m. and remains in effect through Thursday, April 30
• City of Winston-Salem Issues “Stay at Home” Order (March 25, 2020)
  • Order prohibits gatherings of more than 10 people and requires all residents to remain at home except for those who conduct essential activities, essential governmental functions and operate essential businesses
  • Order lists 26 categories of essential businesses and services, including professional services, pharmacies, financial institutions and supply-chain and delivery businesses
  • New requirements for nursing homes, long-term care facilities and assisted living facilities relating to staff and visitors are included
  • Takes effect on Friday, March 27 at 5 p.m. and remains in effect until Thursday, April 16
• Guilford County and Cities of Greensboro and High Point Issue “Stay at Home” Order (March 25, 2020)
  • Order requires all residents to stay at home and refrain from normal day-to-day activities
  • All non-essential business is required to cease. Essential businesses and operations include health care and first responders, grocery stores and pharmacies, financial institutions, critical trade occupations as well as manufacturing, distribution and supply chain
  • Takes effect on Friday, March 27 at 5 p.m. and remains in effect until Thursday, April 16
• Mecklenburg County Issues “Stay at Home” Order (March 24, 2020)
  • New restrictions enacted: Prohibits public and private gatherings of more than 10 people but allows businesses deemed essential to remain open. Essential businesses include groceries, banks, hotels, funeral homes, day cares, restaurants among others
  • Order begins Thursday, March 26 at 8 a.m. and lasts through April 16, 2020

• Wake County Issues New Proclamation of Emergency Restrictions (March 22, 2020)
  
  • New restrictions enacted: Some types of businesses to close, prohibit gatherings of 50 or more people, change visitation practices at nursing homes and restrict the use of playground equipment at local parks

State and federal governmental agencies have resources available that can assist your business during this challenging time. For your convenience, we've gathered information in one central place from N.C. State Agencies, U.S. Government Agencies and Federal Legislation on protecting yourself, your business and others in your community. 

Federal Legislation

H.R. 748--Coronavirus Aid, Relief, and Economic Security Act (CARES Act)

• Status: Signed into law by the President on March 27, 2020
• Injects $2 trillion in the US economy through:
  • Small business assistance through the Paycheck Protection Program;
  • $500 billion for business loans: small, medium-sized and specific industry loans;
  • $100 billion to health care providers for health care related expenses or lost revenues as a result of COVID-19;
  • Increases Medicare reimbursements and attempts to address the medical supply shortage;
  • Increases unemployment benefits by $600 per week for a time certain and expands eligibility for certain workers;
  • Establishes a tax credit for employee retention where employer was subject to close due to COVID-19;
  • Provides relief for a number of retirement and benefit plan offerings;
  • Establishes multiple temporary tax provisions to provide liquidity for businesses, including certain tax credits and delayed certain tax payments.

• Smith Anderson Alert:
  • The CARES Act: $2.0 Trillion for COVID-19 Related Stimulus and Relief (3.27.2020)

H.R. 6074--Coronavirus Preparedness and Response Supplemental Appropriations Act

• Status: Signed into law by the President on March 6, 2020
• $3 billion for research and development of vaccines, with more than $800 million for research for treatments;
• $2 billion slated for the Centers for Disease Control and Prevention (CDC) and $61 million for the Food and Drug Administration (FDA);
• $1 billion for state and local public health efforts, including community health centers and state and local governments;
• $500 million to allow for Medicare providers to administer telehealth services; funding for the Small Business Administration (SBA) to administer loans to affected small businesses.

H.R. 6201--Families First Coronavirus Response Act

• Status: Signed into law by the President on March 18, 2020
• $104 billion in funding and includes:
  • Paid emergency sick and family leave for those infected by the virus or caring for a family member who contracts the illness;
  • Free diagnostic testing for anyone whose doctors says a test is needed;
  • $1 billion in expanded unemployment benefits;
  • $1.25 billion for emergency food assistance.
• Occupational Safety and Health Administration to issue an emergency temporary standard that requires certain employers to develop and implement a comprehensive infectious disease exposure control plan to protect health care workers.
• Smith Anderson Alerts:
  • Mandatory Employee Notice Poster for Families First Coronavirus Response Act (3.27.2020)
  • Congress Passes Emergency Legislation that Directly Affects Employers and Employees (3.19.2020)

Economic Stimulus Package (Coming Soon!)

• Status:

U.S. Government Agencies

Centers for Disease Control and Prevention (CDC) 

→ Community Resources

• Business Response Guidance
• Travel
• Schools & Childcare
• Community & Faith-Based Organizations
• Cases in the U.S.

→ For Healthcare Professionals

• Healthcare Professionals
• Healthcare Facilities
• Health Departments
• Laboratories
• CDC Communication Resources (COVID-19)
  • Free resources including video, fact sheets, and posters for use and distribution
• Prepare to Care for COVID-19
  • Clinicians can use to care for patients with COVID-19, with regular updates

Centers for Medicare and Medicaid (CMS)

• CMS Issues Temporary Regulatory Waivers & New Rules (March 30, 2020)
  • Regulatory flexibilities to help providers contain spread of COVID-19
  • Waivers are in effect, with a retroactive effective date of March 1, 2020, through the end of emergency declaration
• CMS Approves 1135 Waiver (March 23, 2020)
  • CMS waiver flexibility addresses provider enrollment; provision of services in alternative settings; suspension of PASRR Assessments for 30 days; delay of fair hearings; suspension of prior authorization
• Guidance for Medicare Recipients
• Guidance for Medicare Providers
  • COVID-19 Additional Guidance
    • Press Releases; clinical & technical guidance; billing and coding guidance; coverage guidance; Medicaid & CHIP guidance
  • Blanket waivers for COVID-19: Emergency Declaration Health Care Providers Fact Sheet, March 13, 2020
  • CMS Press Release: CMS Takes Action Nationwide to Aggressively Respond to Coronavirus National Emergency, March 13, 2020
  • Public Health Emergency Declaration, January 31, 2020, effective January 27, 2020

Cybersecurity and Infrastructure Security Agency (CISA)

• Essential Critical Infrastructure Workers Guidance (March 16, 2020)
• Risk Management for Novel Coronavirus
  • Resource for executives to address physical, supply chain, and cybersecurity issues that may arise from COVID-19
• Enterprise VPN Security Alert (AA20-073A)
• Telework Guidance
• COVID-19 Cyber Alert, March 6, 2020

Department of Agriculture

• Food Safety
• Access to Food
• Pet Safety
• Trade and Foreign Agricultural Affairs
• USDA Loans
• USDA Service Centers

Department of Health and Human Services                                                       

• Waiver of Section 1135 of the Social Security Act
• COVID-19 PREP Act Declaration
• Limited Waiver of HIPAA Sanctions & Penalties

Department of Labor

→ Wages, Hours and Leave

Families First Coronavirus Response Act: Expanded FMLA Leave and Paid Sick Leave (FFCRA)

• Includes the effects on wages and hours under Fair Labor Standards Act, job-protected leave under FMLA, and paid sick leave and expanded family and medical leave under the Act
• Fact Sheets: View employee paid leave rights and employer requirements 
• Questions and Answers
  • Families First Coronavirus Response Act
  • Fair Labor Standards Act
  • Family and Medical Leave Act
• Posters
  • Employee Rights: Paid Sick Leave and Expanded Family and Medical Leave under FFCRA
  • Federal Employee Rights: Paid Sick Leave and Expanded Family and Medical Leave under FFCRA
  • Families First Coronavirus Response Act Notice – Frequently Asked Questions under FFCRA
• Field Assistance Bulletin 2020-1:Temporary Non-Enforcement Period Applicable to FFCRA

→ Workplace Safety

OSHA Guidance on Preparing Workplaces for COVID-19

• Developed in collaboration with the US Department of Health and Human Services to help employers respond in the event of coronavirus in the workplace

Temporary OSHA Guidance on Respiratory Protection Standard

• Suggestions and options to help increase the availability of N95 filtering facepiece respirators for healthcare providers

COVID-19 Webpage

→ Federal Contractors

National Interest Exemption to facilitate response efforts for COVID-19 (issued by the Office of Federal Contract Compliance Programs)

Department of the Treasury   

• Treasury and IRS Issue Guidance on Deferring Tax Payments Due to COVID-19 Outbreak
• Statement from Secretary Mnuchin on the Establishment of a Primary Dealer Credit Facility
  • Federal Reserve Board announces establishment of a Primary Dealer Credit Facility to support the credit needs of households and businesses

Equal Employment Opportunity Commission

• Pandemic Preparedness in the Workplace and the Americans with Disabilities Act
  • Updated with examples and information regarding COVID-19, March 19, 2020

Export-Import Bank of the United States

• Press Release: EXIM Extends Assistance to US Customers and Lenders Amid COVID-19 Outbreak, March 12, 2020

Federal Aviation Administration

• FAA: Novel Coronavirus Update
  • Travel Advisory & Processes

Food and Drug Administration (FDA)

• FDA Guidance on Conduct of Clinical Trials of Medical Products during COVID-19 Pandemic
  • Final Guidance for Industry, Investigators, and Institutional Review Boards, March 18, 2020

• Temporary Policy Regarding Preventive Controls and FSVP Food Supplier Verification Onsite Audit Requirements During the COVID-19 Public Health Emergency
  • Final Guidance for Industry, March 17, 2020

• Policy for Diagnostic Tests for Coronavirus Disease-2019 during the Public Health Emergency
  • Immediately in Effect Guidance for Clinical Laboratories, Commercial Manufacturers, and FDA Staff, March 16, 2020

• Policy for Temporary Compounding of Certain Alcohol-Based Hand Sanitizer Products During the Public Health Emergency
  • Immediately in Effect Guidance for Industry, March 14, 2020

• FDA COVID-19 Q&A

• FDA Inquiry Submission Page

Internal Revenue Service (IRS)

• News Release: IR-2020-54, IRS: High-deductible health plans can cover coronavirus costs
• Statement: Payment Deadline Extended to July 15, 2020
• Guidance
  • Notice 2020-17, Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic
  • Notice 2020-15, High deductible health plans and expenses related to COVID-19

National Governors Association

• Strong focus on what states/territories have done in response to COVID-19 with some federal information as well

Small Business Administration (SBA)

• Economic Injury Disaster Loan Program
  • Working with state governors, this program provides small businesses with working capital loans of up to $2 million for economic support.
• Other SBA Capital Access Resources
• SBA’s Resource Partners and District Offices
  • Regional and district offices help businesses navigate changes and business plans.

World Health Organization: COVID-19 (WHO)

State and federal governmental agencies have resources available that can assist your business during this challenging time. For your convenience, we've gathered information in one central place from N.C. State Agencies, U.S. Government Agencies and Federal Legislation on protecting yourself, your business and others in your community. 

NC Department of Health & Human Services (NCDHHS)

• Agency lead for all COVID-19 action

→ For Businesses

• Executive Order 125 Authorizes Remote Shareholder Meetings (4/1/20)
  • Encourages remote shareholder meetings
  • States that remote shareholder meetings must still meet the requirements of the NC Business Corporation Act
  • Effective immediately and remain in effect for 60 days
• Governor Cooper Issues Executive Order No. 124 Prohibiting Utility Disconnection and Fees (March 31, 2020) 
  • Order prohibits utility shut-offs and late fees during COVID-19 and applies to electric, gas, water and wastewater services for the next 60 days
  • Telecommunication companies that provide phone, cable and internet services are strongly urged to follow the same rules
  • The order also encourages banks not to charge overdraft fees, late fees, etc
  • View FAQs
• Executive Order No. 120 Banning Gatherings More Than 50 People Together (March 23, 2020)
  • Gatherings of more than 50 people are banned and businesses such as movie theaters, gyms and nail and hair salons ordered to close by 5pm on Wednesday, March 25th
  • Closes all public schools for in-school instruction until May 15th
• Press Release: U.S. Small Business Administration Grants NC Request for Disaster Declaration (March 19, 2020)
  • Affected businesses can apply for low interest loans at https://DisasterLoan.sba.gov/ela/
• Executive Order No. 118 Limiting Operations of Restaurants and Bars (March 17, 2020)
  • Addresses operations for restaurants and bars; also lifts some restrictions on unemployment insurance
  • Press Release
  • Interim Guidance for Organizations that Gather Less Than 50 People Together (March 16, 2020)
• Executive Order No. 117 Banning Mass Gatherings over 100 People Statewide (March 14, 2020)
  • FAQ on Executive Order No. 117 (March 17, 2020)
• COVID-19 Mitigation Measures (March 12, 2020)
• Interim Guidance for Environmental Cleaning for Non-Healthcare Settings (March 9, 2020)
• CDC Information for businesses
• Guidance for Malls and Shopping Centers
• Guidance for Public-Facing Businesses and Agencies

→ Health Care Settings

• NCDHHS Guidance on Elective Surgeries (March 20, 2020)
  • Effective March 23, 2020, all hospitals and Ambulatory Surgery Centers to suspend all elective and non-urgent procedures and surgeries
• Interim Healthcare Facility Preparedness Checklist (March 12, 2020)
• NC Interim Guidance for Long Term Care Settings (March 12, 2020)
• Interim Healthcare Facility Preparedness Checklist (March 12, 2020)
• Healthcare Personnel and Visitor Monitoring Log (Jan. 30, 2020)
• Symptom Self-monitoring Log (updated February 6, 2020)

→ Home Care Settings

• Guidance for Congregate Living Settings (updated Feb. 7, 2020)
• Guidance for Patients with Suspected or Confirmed COVID-19 Infection (Feb. 7, 2020)

→ Laboratory Guidance

• North Carolina State Laboratory of Public Health Novel Coronavirus Guidance
• North Carolina State Laboratory Specimen Collection and Shipment Guidance (March 16, 2020)
• CDC Information for Laboratories

→ Management of Scarce Resources

• Strategies for Scarce Resource Situations (March 13, 2020)
• NC Healthcare Supply Conservation Considerations (Feb. 27, 2020)
• Healthcare Coalition Partners - Personal Protective Equipment (PPE) Resource Monitoring and Request Algorithm
• Medical Surge Strategy Checklist
• DOL Interim Guidance on COVID-19 Use of Filtering Facepiece Respirators After Their Expiration Date (March 13, 2020)

→ For Providers

• NC Pharmacy Board Files Emergency Drug Preservation Rule (March 26, 2020)
  • The North Carolina Medical Board and the Board of Pharmacy adopted COVID-19 Drug Preservation Rule in order to alleviate shortages and ensure the following drugs are available to patients who need them
• CMS Approves 1135 Waiver (March 23, 2020)
  • CMS waiver flexibility addresses provider enrollment; provision of services in alternative settings; suspension of PASRR Assessments for 30 days; delay of fair hearings; suspension of prior authorization
• Respiratory Protection Guidance (March 17, 2020)
• NCDHHS Memo to North Carolina Health Care Providers (March 16, 2020)
• Outpatient Triage Assessment Guidance (March 16, 2020)
• NC Medicaid Policy Modifications

NC Department of Insurance (nc DOI)

• Bulletin and Order applying to property and casualty insurers that insure property located in North Carolina, as well as life and health insurers, HMOs, MEWAs, etc. (March 27, 2020)
  • FAQs Interpreting Bulletin and Order
• Insurance services qualify as an "essential business" per NC DOI Advisory (March 26, 2020)
• Release and Bulletin Authorizing Extra Prescriptions (March 12, 2020)

NC Department of Public Instruction (nc DPI)

• Executive Order No. 120 (March 23, 2020)
  • Closes all public schools for in-school instruction until May 15th
• Executive Order No. 117 (March 14, 2020)
  • Directs K-12 public schools across our state to close for students through at least March 30

NC Department of Revenue (NCDOR)

• NCDOR is expanding tax relief as part of response to COVID-19 (March 31, 2020)
  • NCDOR will not impose penalties for late filing or payments of many tax types, including sales and use and withholding taxes, through July 15. The NCDOR previously announced tax relief for individuals, corporations, partnerships, trusts, and estates
  • NCDOR will not impose penalties for failure to obtain a license, failure to file a return, or failure to pay a tax that is due on March 15, 2020 through July 15, 2020, if the corresponding license is obtained, return is filed, or tax is paid on or before July 15, 2020
  • NCDOR cannot waive interest, currently set at 5%
  • View notice expanding penalty relief
  • View excise notice
  • View FAQs
• Frequently Asked Questions for Relief Offered in Response to COVID-19 Outbreak (March 23, 2020)
• Important Notice: NCDOR Provides Special Penalty Relief (March 19, 2020)
• NCDOR Offers Relief in Response to COVID-19 Outbreak (March 19, 2020)
• N.C. Department of Revenue Offers Penalty Waivers Related to State of Emergency
• N.C. Tax Filing Deadline Extended to July 15