New COVID-19 test requirement prior to international air travel to the United States discussed

The U.S. Centers for Disease Control and Prevention (CDC) has announced a new mandatory requirement in which all travelers flying into the U.S. from abroad must have a negative COVID-19 test procured within 72 hours prior to their departure. This will come into effect on January 26.

A Tax Alert prepared by EY Law LLP, and attached below, provides additional details.

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