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Donald Iain Smith/Getty This story is available exclusively to Insider subscribers. Become an Insider and start reading now. Small businesses can take advantage of both federal aid under the CARES Act and certain tax deductions. Businesses may now have PPP loans forgiven and also claim the employee retention tax credit. The energy-efficient building deduction and work-opportunity tax break have been extended. Congress passed regulations in December that made several changes to business tax deductions and incentives. They aren t only in favor of big companies and corporations small business owners can take advantage of these just the same.  One of the major changes brought by the Consolidated Appropriations Act is that businesses borrowing through the Paycheck Protection Program (PPP) are now allowed to both receive a loan and claim the employee retention tax credit. Under the original CARES Act passed at the

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