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This article organizes the original guidance on consolidated appropriations act of 2021 into clear sections for easier reading and reference.
This opening section presents the main context from the original post.
On December 27, 2020, the Consolidated Appropriations Act of 2021 was signed into law. Below, we’ve outlined some of the bill’s key provisions.
The SBA has released updated PPP loan forgiveness applications. They are linked below.
We will continue to update these resources as more guidance is released. If you have any questions, please reach out to your personal Bowers contact or email us at info@swcllp.com.
These resources connect the article topic with related Bowers service pages and approved professional reading.
The questions below summarize the main points already covered in the article.
The article focuses on consolidated appropriations act of 2021 and organizes the original guidance into sections for easier review.
Yes. The original post includes listed items that have been kept in list format for easier scanning.
The revision keeps the author wording and updates the structure so the post is easier to read online.
Originally from Syracuse, NY, Andy graduated from Le Moyne College with a B.S. in Accounting. Andy has been with Bowers since 1987 and specializes in tax compliance, planning and consulting, as well as IRS and NYS problem resolution.
Originally from Syracuse, New York, Carl graduated from Le Moyne College with a B.S. in Accounting. Carl joined Bowers in 1988, was named a Partner-in-Charge of the Auditing Department in 1998 and then Co-Managing Partner in 1999.
Carl has directed the growth of the Bowers Auditing Department into one of the strongest in Upstate New York. During this time, Carl’s experience in a wide variety of industries has been a key to the growth of the firm. Carl has provided a wide variety of consulting services as well, including assisting in mergers and acquisitions in both the buy and sell side.
David A. Ayoub, CPA, serves as a Tax Partner and has been with the Firm since 1992. David consults on corporate mergers and acquisitions as well as assisting start-up businesses. He is involved in the Firm’s tax compliance, technical research, planning and consulting. Over the last 4 years, he has helped clients maximize their Employee Retention Credits and PPP and PPP2 loans under the Cares Act.
With over 30 years of accounting and taxation experience, David has successfully represented many clients in federal and state audits in such areas as income tax, sales tax, and excise tax. David currently represents clients in a wide variety of industries including construction, real estate, railroad transportation, manufacturing, and service industries.
Originally from Brownville, New York, Stephanie graduated from SUNY Oswego in 2014 with a MBA in Public Accounting. She is a licensed Certified Public Accountant (CPA) and has been practicing in public accounting since 2014 at Bowers.
She specializes in payroll preparation and payroll law compliance, ensuring clients stay current with regulatory requirements. She also specializes in conducting worker’s compensation audits, providing thorough and accurate reviews for a wide range of businesses. Additionally, she specializes in preparation engagements, QuickBooks set‑up and training, and comprehensive accounting cleanups.
Tiffany is a Tax Manager with over a decade of public accounting experience, specializing in serving small businesses and closely held companies. She works closely with clients to provide practical tax planning and compliance solutions that support their day-to-day operations as well as their long-term goals.
Tiffany has extensive experience advising business owners on complex tax matters, including partnership taxation, entity structuring, and strategic planning opportunities designed to improve tax efficiency and support growth. In addition to her tax expertise, she has significant experience preparing and analyzing financial statements in accordance with GAAP, as well as providing bookkeeping support and guidance, helping clients maintain accurate records and make informed financial decisions.
Liz graduated from Le Moyne College, Syracuse, New York with a Bachelor of Science in accounting. She has been practicing in public accounting for thirty-three years and began her career with Price Waterhouse in Syracuse, New York.
Liz has 33 years of Governmental and not-for-profit audit experience and was named Partner at Bowers in March 2014.
Originally from Saranac Lake, New York, Nate was raised in southern West Virginia, where he earned both his Bachelor’s and Master’s degrees in Accountancy from West Virginia University. In 2010, he returned to Upstate New York and began practicing in Lowville, where he developed his expertise and earned his Certified Public Accountant (CPA) license.
Nate specializes in serving closely held businesses, with a primary focus on clients in the contracting and specialty trades, as well as real estate and related development activities.
Ed brings over 30 years of executive leadership experience advising and operating within construction, real estate, and healthcare organizations.
Throughout his career, he has partnered with owners, boards, and leadership teams to strengthen financial performance, improve operational discipline, and create measurable enterprise value.
His work is grounded in a practical, results-oriented approach that aligns strategic vision with day-to-day execution. Ed specializes in helping companies navigate critical inflection points—whether driving growth, preparing for leadership transition, or positioning the business for a successful exit. He has deep experience in financial strategy, performance management, capital planning, and organizational scalability, enabling clients to make informed decisions that enhance long-term value.
His practice spans the full business lifecycle, from advising entrepreneurs and start-ups on building a strong financial and operational foundation to guiding established companies through succession planning, ownership transitions, and exit readiness.
Known for his collaborative style and trusted advisor mindset, Ed works closely with stakeholders to clarify objectives, mitigate risks, and execute strategic initiatives with confidence.
Originally from Queens, NY, Eric earned both his bachelor’s and master’s degrees in accounting from SUNY Brockport. Eric has over 10 years of experience in public accounting, having worked with a wide range of clients across various industries prior to joining Bowers in May 2025.
Currently serving as an Audit Manager, Eric specializes in providing audit and assurance services under AICPA standards. Eric’s background includes helping organizations enhance their internal controls and streamline financial processes to improve efficiency and reduce operational risk. Eric brings a strong track record of technical expertise, client service, and leadership within the audit profession.
Originally from Syracuse, New York, Mike graduated from Syracuse University with a M.S. in Accounting in 1990 and from Suny Oswego with a B.S. in Accounting in 1982. Joining Bowers in 1991, he was named Co-Managing Partner in 1999.
Mike has been a respected advisor and consultant for privately held businesses for over 40 years, providing clients with guidance in mergers and acquisitions, shareholder disputes, buy/sell and shareholder agreements, estate taxation and planning, gift taxation and planning, tax representation before IRS and state taxing authorities.
Bio coming soon!
Originally from Syracuse, Fran is a strategic corporate recruiting professional and Talent Manager with extensive experience supporting both U.S. and global organizations. She specializes in building and executing talent acquisition strategies within high‑growth and rapidly evolving environments. Her expertise includes leading competitive searches, developing strong and diverse talent pipelines, and partnering with leadership teams to attract top Accounting talent. Fran is a graduate of SUNY Oswego, where she earned a bachelor’s degree in Communications.
Originally from Syracuse, NY, Rich graduated from SUNY Oswego with a B.S. in Accounting. He became a NYS Certified Public Accountant (CPA) in 2009. At Bowers, Rich is a Tax Partner and leader of the Cannabis services team. Rich is also a member of the Construction Services and Not-For-Profit teams.
His experience includes all areas of income tax preparation and planning with a focus on the complex taxation issues related to the Cannabis and Construction Industries, as well as years of experience helping our clients in the Not-for-Profit sector. Rich enjoys working with his clients to help them achieve their financial goals and save them tax dollars whenever possible.
Originally from Syracuse, Mike graduated Summa Cum Laude from SUNY Oswego with a B.S. in Accounting and was licensed as a New York State Certified Public Accountant (CPA), in 2008.
Mike brings a broad range of industry experience including partnership, corporate and multi-state tax services. Mike’s experience also includes a specialized expertise in the area of sales & use tax. Mike is a member of the firm’s tax technical committee and a key component in the firm’s short line railroad niche.
Originally from Utica, New York, Mark T. Gastin, CPA graduated from Oswego State University with a B.S. in Accounting and a Minor in Economics. He is a Tax Partner with Bowers, has been with the Firm since 2003, and has over 23 years of experience in public accounting. Mark has specific experience with taxation issues relating to the Convenience Store and Energy Distribution industries.
Scott became a Partner at Bowers following the successful merger with Kasperski, Dinan & Rink CPAs in Rochester, NY. Scott is an alumnus of Rochester Institute of Technology and served eleven years as the Treasurer for the Walker Fire District.
He specializes in working with small to medium-sized enterprises and is a QuickBooks ProAdvisor, QuickBooks trainer, and member of RAN ONE Master Group; an organization that enhances the business value through business development and consulting. Scott believes that "What you can measure, you can manage, and what you manage, you can improve."
With over 40 years of tax and audit experience, Leslie is a Partner in our Rochester office working closely held businesses and their related owners. Leslie provides tax, audit, and consulting services for clients in array of industries, including the automotive industry and human services field. Prior to merging her firm with Bowers, Leslie was a Partner in Rochester firm of Robinson & Gordon, CPAs, PC.
Lyndi obtained her Bachelor of Science degrees in Accounting and Corporate Finance at St. John Fisher College and her Master of Business Administration with concentration in Public Accounting at the State University of New York at Oswego. Lyndi has nine years of Government audit experience. She joined the firm after a successful merger in 2012 and was named Partner in 2026.
Originally from North Syracuse, NY, Judy graduated from SUNY Oswego with a B.S. in Accounting. At Bowers, Judy is an Outsourced Controller for the Cannabis services team. Judy has over 25 years working in the public and private sectors. Judy has extensive experience as a accounting department liaison with operating departments rolling out new company initiatives including new lines of business, software conversions/upgrades and company restructurings.
Greg received his Master’s in Accounting from Syracuse University in 2012. Greg joined Bowers in 2020, was promoted to Partner in 2023, and serves as the leader of Bowers’ Tax Technical Committee. He has over 12 years of public accounting experience, including 10 years providing tax accounting services. His client service experience includes manufacturers, construction contractors, wholesalers & retailers, and professional and business services.
Bio coming soon!
Originally from Syracuse, NY, Steven obtained his undergraduate degree from St. John Fisher College and his Master of Business Administration from SUNY Oswego. Steven has more than 10 years of experience in public accounting and joined Bowers in October 2020.
Ryan is a Rochester native with a Bachelor of Science in Accounting from SUNY Geneseo. Ryan brings more than 25 years of experience and expertise as a tax professional working with businesses in many different industries as well as high-net-worth individuals. Ryan joined Bowers in January 2024 through a merger with Kasperski Dinan & Rink CPAs.
Dan obtained his Master’s in Public Accounting from SUNY Oswego. Dan joined Bowers in 2014, was named Partner in 2022 and is the Chairman of the Audit Technical and Procedural Committee. Dan strives to provide clients with a deliverable that contributes to better business decision and administrative practices while maintaining close and constructive relationships year-round. Dan Specializes in auding for-profit companies, not-for-profit and governmental agencies, specifically focusing on School Districts, Manufacturers and Railroads.
Brian is a certified public accountant with over 18 years of experience in the public and private sectors of accounting for the real estate, manufacturing and distribution industries. Brian has managed and supervised client attest engagements for small to midsize companies, including audits, reviews and compilations of financial statements. During Brian’s career in public accounting, he maintained a book of business and relationships that included local, national and international businesses.
Bio coming soon!
Bio coming soon!
Nick Lee has over seven years of construction-focused accounting experience in both public and private roles. Nick earned his BS in Accounting from Le Moyne College in Syracuse, NY, and is a Certified Public Accountant in NYS. He also holds a CCIFP Certification which is based on the current construction landscape, focusing on the competencies and knowledge of construction that financial professionals need to lead in today's competitive construction industry. Nick is currently an Accounting Manager & Construction Consultant at Bowers. Nick’s goal is to allow construction businesses to focus on their core competencies and activities, rather than spending time and resources on accounting functions.
Michael Martinsky is an accomplished Audit Manager with extensive experience in financial statement audits and compliance audits within private industries. With a background as an Audit Senior Associate and Manager, Michael is a collaborative team player who has successfully led multiple engagements simultaneously. Michael’s areas of expertise include audit, compilations, reviews, manufacturing, client accounting, not-for-profits, and employee benefit plans. Michael holds a Bachelor of Science in Business Administration from Kutztown University and is a Certified Public Accountant, accredited by the Pennsylvania State Board of Accountancy.
Matthew has been in Public Accounting for 21 years and brings a broad range of industry experience in manufacturing, retail, construction, medical, and service-based industry. He now specializes in business taxation and compliance. He has experience in medical facility and nonprofit auditing. He believes in focusing on business analytics, management advisory, and tax planning.
Originally from Camden, New York, Patty graduated from Keuka College in 1999 with a dual major in Accounting and Business Management. Patty has been practicing in public accounting since 2002 and was the key player in establishing the Client Accounting & Advisory Services Department at Bowers. Patty currently manages our Client Accounting & Advisory Services Department which has been our fastest growing service.
Originally from Syracuse, New York, Joe graduated from Ithaca College in 1990 with a B.S. in Finance. Joe started with Bowers in 1995, and in 2007 was a "40 Under 40" award recipient, which recognizes 40 people under the age of 40 who have excelled in the workplace and in the community. Joe was named Managing Partner in 2026. Joe is a member of Bower’s Short Line Rail Group, and has expertise in the areas of auditing, outsourced accounting and CFO services, buy and sell side diligence, Quality of Earnings analysis, internal controls, fraud examination and general financial consulting. He is the audit partner on many of the Firm’s largest rail and manufacturing clients. Joe manages the rail accounting services department, which provides monthly accounting services and railroad retirement reporting to numerous short lines and ports. Joe is a frequent speaker at the national and regional rail association conferences. Joe also brings over 30 years of manufacturing accounting experience to the Firm’s Manufacturing Practice Group. He achieved the designation of Certified Management Accountant (CMA) and obtained extensive cost accounting experience while employed for a large international manufacturing entity before joining Bowers. Joe is active in speaking engagements, often presenting on Understanding Financial Statements, Costing Decisions and Benchmarking to various audiences.
Bea received a Bachelor of Science degree in Psychology and continued schooling to receive a Master of Science in Accounting. She has been servicing the Land Banks/Not-For- Profits with their accounting needs for over six years, and as a Certified QuickBooks Pro Advisor, Bea assists clients with QuickBooks training.
Bio coming soon!
Originally from Rome, NY, Ryan obtained his Bachelor of Science in Accounting & MBA at Le Moyne College in 2018. Upon graduation, Ryan remained in the Syracuse area and began his career in public accounting at Bowers. Ryan has over 6 years’ experience in auditing for-profit companies primarily in the shot-line railroad industry & manufacturing as well as not-for-profit, organizations with a focus on State University of New York (SUNY) Auxiliaries and Foundations. Ryan is a 2022 graduate of Leadership of Greater Syracuse (LGS) and is an active member in the community.
Michele received her Bachelor of Science in Business Administration from Rochester Institute of Technology in May of 1984. She has been part of Bowers & Company’s tax department for over three years, where she focuses on cross‑border individual taxation, expatriate and repatriate filings, and complex tax matters for high‑net‑worth individuals. Her extensive experience allows her to manage multi‑jurisdictional tax issues with precision and a client‑centered approach. Her career began in public accounting in 1984, and in 1995, she joined the tax department at Robinson & Gordon CPAs, PC, which later merged into Bowers. She has remained with the firm through that transition and continues to be an integral part of the tax team today.
After completion of his service in the United State Marine Corps, Jarod obtained an Associate degree from SUNY Jefferson in Watertown, NY before transferring to Le Moyne College in Syracuse, NY to earn his Bachelor of Science and Master of Business Administration degrees. Jarod began working as an intern for Bowers before being hired full time after graduation and was licensed as a New York State Certified Public Accountant in 2018.
Originally from New Hartford, New York, Kathy graduated from Le Moyne College, Syracuse, New York with a Bachelor of Science in Accounting. Kathy is a member of the Firm’s tax department and has over 17 years of experience in public accounting.
Originally from Watertown, New York, Laurie graduated from Nazareth College with a B.S. in accounting in 1987. Laurie received her CPA designation in 1990, has been in public practice for 38 years, specializing in Not-for-Profit and Governmental auditing, specifically School Districts. Laurie is our Watertown Office Partner-In-Charge and currently resides in Watertown with her family.
Tracey is a native of Rochester, New York graduating from St. John Fisher University in 2002 with a B.B.S in Accounting. Tracey has more than 20 years of experience in public accounting. Tracey joined Bowers in 2024 through a merger with Kasperski Dinan & Rink CPAs and is currently the Rochester Office Partner-In-Charge. Tracey has expertise in audit, review and compilation areas as well as specializing in client accounting and advisory services.
Originally from Syracuse, New York, Joe graduated Magna Cum Laude from Hartwick College with a B.S. in Accounting while also minoring in Finance and Economics. Joe is an Audit Partner with over 15 years of experience in public accounting, beginning his career and earning multiple promotions with a Big 4 accounting firm before joining Bowers in the fall of 2019. Joe has extensive auditing experience with clients’ subject to both PCAOB and AICPA auditing standards. In addition to provide audit and attest services, Joe has proven success working with organizations in proposing and overseeing the implementation of internal controls and process/system improvements to help improve efficiency and reduce operational risk.
Bio coming soon!
Originally from Syracuse, New York, Rich received both his Bachelor of Science degree in Accounting and his Master of Business Administration from SUNY Oswego. With more than 22 years of experience in public accounting, including 10 years working with Big 4 accounting firms, Rich brings a broad range of industry experience including partnership, corporate and multistate tax services for public and privately held companies, as well as small business consulting and compliance. His experience also includes a specialized expertise in the area of multistate tax consulting for large and small businesses.
Originally from Baldwinsville, New York, Chelsea graduated Summa Cum Laude, from Columbia College in 2017 with a Bachelor of Science in Business Administration and Accounting. She previously received a Bachelor of Arts in Mathematics from Russell Sage College in 2008 and Master of Arts in Teaching with a Concentration in Mathematics for Secondary Education from Sage Graduate School in 2009. Besides her formal education, Chelsea is a Certified QuickBooks Pro Advisor in both Desktop and Online. Chelsea has been active in the rail industry for the past 13 years, familiarizing herself with the day-to-day operations of railroad accounting including Railroad Retirement and Railroad Payroll. Additionally, she assists with 45G track maintenance agreements, and is very active in the American Short line and Regional Railroad Association, currently servings as the Chair of the Young Professionals committee.
Originally from Syracuse, New York, John received his Bachelor of Science degree in Accounting from St. John Fisher University. With more than 18 years of experience in public accounting, John brings a broad range of industry experience including partnership, corporate and multistate tax services, as well as small business consulting and compliance. His experience also includes a specialized expertise in the construction and manufacturing industries.
Rick’s areas of expertise include business valuation and appraisals for buy/sell agreements, estate planning, gift tax, C Corporation and S Corporation tax planning and compliance with a concentration in manufacturing and construction, reorganizations and mergers, marital dispute advisory services, representation before the IRS and state taxing authorities, Partnership/LLC taxation, and individual tax planning for high net-worth individuals.
Originally from the Baldwinsville, NY area, Teryl graduated Magna Cum Laude from Oswego State University with an MBA in Accounting; she is licensed as a New York State Certified Public Accountant (CPA) and is also a Certified Valuation Analyst (CVA). Teryl is a member of Bower’s Short Line Rail Group as well as the firm’s Valuation Group, and also has significant tax experience in the real estate industry.
Originally from Rochester, New York, Ed graduated from SUNY Geneseo with a B.S. in Accounting. Ed began his public accounting career in 1992 with a large regional CPA firm in Rochester, New York and became a partner with that firm in 2013 and joined Bowers when the firms merged in 2024. Ed brings over 30 years of experience in public accounting, concentrating his services with privately held business in a variety of industries.
Originally from Oswego, NY, Loren graduated Magna Cum Laude from SUNY Oswego with a B. S. in Accounting and a B.A. in Computer Science. Loren has been with the firm since 2008 and has over 17 years of experience in public accounting, with 2 years in Audit and over 15 years in Tax. Loren has specific experience in the manufacturing, financial service, real estate, and restaurant industries.
Patricia has been with the firm since 1996 and has over 38 years of experience in public accounting. She has worked with many taxation issues involving high net worth individuals, large and small C and S-Corporations, partnerships and LLCs, sole proprietorships, railroads, and ESOPs. She has a focus in the railroad area where she has aided in income tax planning and review, payroll returns and 45G sales agreements. She also has experience guiding a company thru the full life cycle of a brownfield agreement.
Renata is the head of the Outsourced Accounting department in Ithaca and a member of the firm’s High Technology and International Tax groups. She joined the firm in 2007 and was promoted to Partner in 2019. Renata has extensive experience supporting companies in the high-tech, manufacturing, and healthcare industries, as well as start-ups and organizations funded through federal grants or contracts. She also works with nonprofit organizations, providing audit and outsourced accounting services. Prior to joining the firm, Renata served as Controller at a biotech company.
Jeff Gorsky joined the firm in 1992 and has been a partner in Ithaca since 2001. He is the head of the Consulting department, leading the High Technology/Startup group and driving the firm’s mergers and acquisitions work.
His main emphasis is on high technology/startup companies, manufacturing, real estate, entrepreneurs, and high-net-worth individuals.
Chris joined the firm in 2008 and was promoted to Partner in 2021. He co-leads the Ithaca tax department and provides tax services to individuals and businesses, with an emphasis on new business startups and high-technology companies.
Amy joined the firm in January 2006 in the Ithaca office and was promoted to Partner in 2017. She provides tax and consulting services to individuals and businesses and is a member of the firm’s State and Local Taxation (SALT) committee. Her experience spans the full business lifecycle, including formation, bookkeeping improvements, mergers, acquisitions, and dissolution.
Amy is dedicated to serving as a trusted advisor, taking a genuine interest in her clients and what matters most to them. She is also passionate about training, developing, and mentoring staff.
Prior to joining the firm, Amy held roles as Operations Manager for a local insurance agency and Hospital Administrator for a family-owned veterinary practice. She began her career in the audit department at KPMG in Rochester, New York.
Dave joined the Ithaca office in 1988 and was promoted to Partner in 1996. Following the acquisition of his firm, he served as Managing Partner beginning in 1999 and now holds the role of Partner-in-Charge of Ithaca. Dave works closely with individuals, business tax clients, and nonprofit organizations, and also conducts peer reviews for other CPA firms. Prior to joining the firm, he was a Senior Auditor with KPMG in Rochester, New York.
Evan joined the Ithaca office in 2011 and was promoted to Partner in 2022. Previously he served as an accounting analyst for Atlas Air Worldwide Holdings and for IBM.
Dave joined the firm in 1997 and was promoted to Partner in 2007. He has experience with a wide range of small businesses and is currently focused on quality assurance within the firm’s tax practice.
Ethan Chaffee was hired in 2013 and has over twelve years of public accounting experience. He works closely with the firm’s nonprofit clients and co-chairs the firm’s Credit Union Committee.
Denise joined the Ithaca office in 2011. She assists clients with individual tax services, including those with complex and international tax issues. She is a member of the firm’s International Tax Group, the Health Care Committee, and past member of the State and Local Tax Committee. Before returning to public accounting, Denise worked in the oil industry, high tech industry and higher education in addition to running her own accounting practice.
Tom was hired in 2023 and was promoted to Tax Department Head at our Ithaca office in 2025. He has over nine years of public accounting experience. Tom provides tax and assurance services to individuals, businesses, and non-profit organizations.
Michelle joined the Ithaca office in 2013. She provides tax and consulting services to individuals, trusts, and estates on complex tax issues. She is the chair of the firm’s Personal Financial Planning Committee, the CARES Relief Committee, and a past member of the Non-Profit Committee.
David Johnson has over twelve years of public accounting experience. He provides compliance services for individuals, businesses, and nonprofit organizations. He earned his bachelor’s degree in accounting and information science from the State University of New York at Oswego. David is the proud father of four, a former board member of Finger Lakes Pregnancy Care and Life Changing Labs.
Samantha joined the firm as an intern in 2016 and started full-time in May of 2017. She provides tax services to individuals and businesses. Sam also assists clients with assurance services with a focus on employees benefit plans and credit unions.
Elyse joined the firm in 2015. She assists clients with assurance services with a focus on employee benefit plans along with individual and entity tax services.
Chris leads the Audit department in our Ithaca office. He joined the firm in 2011 and was promoted to manager in 2017. He provides assurance services with a focus on nonprofit organizations and municipalities, and serves on the firm’s Nonprofit Committee.
Chris is committed to understanding his clients’ goals and supporting the growth and development of newer staff.
Kathleen (Kati) joined the firm in 2014 after a career in private and public accounting and was promoted to Manager in 2024. Kati leads the Fraternities & Sororities Department and provides accounting and bookkeeping services to multiple clients in our Outsourced Accounting Department.
Based in our Ithaca office, Kyle joined the firm in 2010 and has more than 11 years of information technology experience. He manages hardware and software implementation and upgrades for the firm’s infrastructure, safeguards system and network security, and supports our clients’ IT needs.