Over 1.5 million Americans filed for unemployment benefits last week. The Labor Department released the latest figures yesterday. About 705,000 Americans filed for Pandemic Unemployment Assistance, which offers jobless benefits to workers who lost jobs during the pandemic but do not quality for standard unemployment insurance. The total number of new claims  remains historic, but continues to  drop from its April peak.

The IRS issues guidance on leave-based donation programs for COVID-19 victims. According to Notice 2020-46, sick, vacation, or personal leave that workers forgo so their employers can donate funds to charitable organizations that provide COVID-19 relief  is not taxable compensation. Similarly, employees cannot claim the value of the leave as a deduction. Employers  may deduct their cash donations as a business expense or a charitable deduction.

CBPP: Aggressive state outreach could help 12 million non-filers get their coronavirus relief payments. The Center on Budget and Policy Priorities (CBPP) estimates that 12 million Americans still could miss out on economic impact payments that were included in the CARES Act. These  very low-income families, many of whom have been disconnected from work for years,  haven’t filed tax returns, and may miss the Oct. 15 deadline to set up  automatic payment with the IRS. CBPP suggests that state governments, which administer Medicaid and the Supplemental Nutrition Assistance Program (food stamps), could help at least 9 million Americans complete the necessary paperwork.

Next week on the Hill. The House Ways & Means Committee will hold a Wednesday hearing with US Trade Representative  Robert Lighthizer on the 2020 trade policy agenda. Lighthizer will appear before the Senate Finance Committee later that day.

Will Chicagoans pay higher property taxes? Mayor Lori Lightfoot has not ruled out the idea. Chicago faces a budget shortfall of $700 million from the economic fallout of  the coronavirus pandemic.

Scotland will give Trump golf courses coronavirus relief. Two courses owned by the Trump Organization could receive about $1.14 million in tax relief from the  program. Neither has turned a profit in the last five years.

For the latest tax news, subscribe to the Tax Policy Center’s Daily Deduction. Sign up here to have it delivered to your inbox weekdays at 8:00 am (Mondays only when Congress is in recess). We welcome tips on new research or other news. Email Renu Zaretsky at [email protected].