[20200416]IN11341_SBA的工资保障计划（PPP）贷款和个体经营者 .pdf

CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i SBAs Paycheck Protection Program (PPP) Loans and Self-Employed Individuals Sean Lowry Analyst in Public Finance April 16, 2020 To provide short-term, economic relief to certain small businesses and nonprofits, the Coronavirus Aid, Relief, and Economic Security Act (CARES Act; P.L. 116-136) created the Small Business Administrations (SBAs) Paycheck Protection Program (PPP). On April 14, 2020, SBA issued an Interim Final Rule (IFR) detailing how the PPP will be applied in the case of self-employed individuals (e.g., sole proprietors and partnerships, with and without employees, and independent contractors). The IFR supplements SBAs previously issued PPP rules and guidance that have been coordinated with the Department of the Treasury. This Insight describes PPP-related statutes, regulations, and guidance that apply to self-employed individuals. Eligibility In addition to the general PPP eligibility criteria, self-employed individuals can apply for a PPP loan if (1) they were in operation on February 15, 2020; (2) they had self-employment income (e.g., an independent contractor or a sole proprietor); (3) the