---
title: SBA and Treasury Release Additional PPP Guidance
description: On August 24, the Small Business Administration and Treasury made available a new set of guidance regarding Paycheck Protection Program (PPP) forgiveness i
---

[blog](https://scottandco.com/blog)

# [SBA and Treasury Release Additional PPP Guidance](https://scottandco.com/blog/covid-19/sba-and-treasury-release-additional-ppp-guidance)

 Written by [Admin](https://scottandco.com/blog/author/admin) | Aug 27, 2020 4:00:00 AM

On August 24, the Small Business Administration and Treasury made available a new set of guidance regarding Paycheck Protection Program (PPP) forgiveness issues. The new interim final rule covers two areas: owner-employee compensation and the eligibility of non-payroll costs. A recent article from the Journal of Accountancy offers a concise summation of the new regulations.

Owner-employee compensation – For the purposes of calculating loan forgiveness, C-corporation and S-corporation owners who hold less than a 5% stake qualify as exempt from the PPP rule regarding owner-employee compensation. This is because they are deemed to not have a meaningful ability to influence the allocation of PPP loan proceeds.

Eligibility of non-payroll costs – The new interim rule addresses situations where a business owner holds property in a separate entity and where a business owner holds property in the same entity as its business operations. The goal of the guidance is to establish equitable treatment for these situations.

For further details, including a number of hypothetical scenarios illustrating various non-payroll cost situations, [click here to read the article in full at the Journal of Accountancy](https://www.journalofaccountancy.com/news/2020/aug/ppp-forgiveness-guidance-addresses-owner-employee-compensation-rent-costs.html).

[View full post](https://scottandco.com/blog/covid-19/sba-and-treasury-release-additional-ppp-guidance)

```json
{
  "@context" : "http://schema.org",
  "@type" : "BlogPosting",
  "author" : {
    "@type" : "Person",
    "name" : "Admin"
  },
  "dateModified" : "2025-01-15T22:21:26.445Z",
  "datePublished" : "2020-08-27T04:00:00Z",
  "headline" : "SBA and Treasury Release Additional PPP Guidance",
  "image" : {
    "@type" : "ImageObject",
    "height" : 60,
    "url" : "/hs/hsstatic/content_shared_assets/static-1.4092/img/default-amp-logo.png",
    "width" : 60
  },
  "mainEntityOfPage" : "https://scottandco.com/blog/covid-19/sba-and-treasury-release-additional-ppp-guidance",
  "publisher" : {
    "@type" : "Organization",
    "logo" : {
      "@type" : "ImageObject",
      "height" : 60,
      "url" : "/hs/hsstatic/content_shared_assets/static-1.4092/img/default-amp-logo.png",
      "width" : 60
    },
    "name" : "blog"
  }
}
```