BobKamman
Level 15

Some other finds:

Business meals and beverages provided by a restaurant, subject to the 50% limit, are now 100% deductible for years 2021 and 2022. This is going to rescue the dining industry. So how would it apply to per diem allowances?  We assume that would be restaurant food?

The $300 deduction for charitable contributions, even for those who don’t itemize, is $600 on a joint return starting in 2021.

Taxpayers whose earned income in 2020 was less than in 2019 may elect to use the 2019 amount for EIC and child tax credits. For joint returns, the combined earned income in 2020 must be less than in 2019. We will eventually figure out how this applies to people who divorced and then married someone else in 2020.