[20200320]IN11263_针对受冠状病毒影响的行业的有针对性的税收减免：选定的政策问题.pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i Targeted Tax Relief for Industries Impacted by the Coronavirus: Selected Policy Issues Gary Guenther Analyst in Public Finance March 20, 2020 One of the policy options being considered to minimize the damage to the U.S. economy from the domestic spread of the coronavirus is tax relief targeted at industries that have experienced substantial drops in revenue. To date, growing numbers of cruise lines, airlines, hotels, restaurants, retailers, and energy producers seem to have been hit the hardest by the economic impact of the virus. Depending on what happens to the spread of the coronavirus within the United States in coming weeks, other industries could be similarly affected. The prospect of a prolonged domestic coronavirus outbreak raises concerns about the solvency of severely affected companies and the job security of their employees. This is a particular concern for smaller firms. Without lines of credit, many of them may find it difficult to stay in business. According to the Congressional Budget Office, fiscal policies for reviving a slumping economy can be evaluated on the basis of their timing and