1. Reinstate the NOL carryback. This will allow small business owners and taxpayers to recoup losses due to corona virus.
2. Allow a partial year 2020 return through June 30, 2020 which would allow an NOL carryback to be utilitized now, so that when a tax return is due on July 15, 2020, there is a concomitant return filed showing nothing is due and in fact a refund is due.
3. Redefine “casualty” to include losses caused by 2020 pandemic.
4. Remove the 7.5% floor on medical deductions for the year 2020.
5. Reinstate employee business expense deductions for 2020 to allow employees who had to go buy computers, or hire computer techs, or subscribe to FIO or Cable for telecommuting purposes be allowed those deductions.                                                                                                                     6.   Move filing deadline for tax returns to July 15.

These simple steps would in my view help in reducing the damage caused by this virus.