CARES Act Information The Coronavirus Aid, Relief, and Economic Security (CARES) Act provides many tax law changes that can be beneficial to you or your businesses. The following are our interpretations on several important topics: Special Rules for Use of Retirement Funds Modification of Credit for Prior Year Minimum Tax Liability of Corporations Relief Act Corporate Estimated Tax Deferral Relief Act Payroll Tax Deferral Net Operating Losses for 2018, 2019 and 2020 Rules Modified