On December 21, Congress passed the Consolidated Appropriations Act (CAA) 2021 which included various underlying legislation. The CAA is a massive 5,500 page bill which covers stimulus, omnibus, extenders, and many other items. The price-tag for the bill is approximately $2.3 trillion dollars ($1.4 trillion spending and $900 billion stimulus). President Trump was expected to sign the bill, but it seems to be currently held up for last minute stimulus check and other funding provisions that he wants to have changed. The final legislative text of the bill has not been posted yet, so the items below are subject to change. Also, it is likely that subsequent guidance will be issued to further clarify the provisions.