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President Biden issued an Executive Order on January 21, on Promoting COVID-19 Safety in Domestic and International Travel (the Executive Order). The Executive Order is aimed at increasing restrictions on domestic and foreign travel in order to combat the COVID-19 pandemic and allow Americans to travel and work safely. President Biden has made clear under the new Executive Order that individuals will be required to wear masks when using public transportation. In addition, everyone flying into the US from another country will need to obtain a negative COVID-19 test before they depart.
A Tax Alert prepared by EY Law LLP, and attached below, provides additional details.