Consolidated Appropriations Act, 2021: An Analysis

Summary

This practice note provides a historical analysis of the Consolidated Appropriations Act, 2021, Public Law 116–260 (the "Act"), passed by the House and Senate on December 21, 2020 and signed by the President on December 27, 2020. As enacted, the Act paired a roughly $900 billion novel coronavirus relief bill with a $1.4 trillion omnibus appropriations package to fund the government through September 30, 2021, the end of the fiscal year. The discussion below summarizes the Act as enacted in its 2020–2021 legislative context, including coronavirus relief, tax extender provisions, selected business and individual tax provisions, and health care provisions commonly referred to as the "No Surprises Act."