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Superior HVAC Inc. (hereinafter Superior) builds heating and air conditioning units and sells them wholesale to construction contractors in Orange County California. It employs 40

Superior HVAC Inc. (hereinafter Superior) builds heating and air conditioning units and sells them wholesale to construction contractors in Orange County California. It employs 40 employees with an average monthly payroll of $125,000. No employee earns more than $50,000 per year. Superior pays rent on their factory of $20,000 per month and utilities cost $3,000 per month.

The COVID-19 has reduced sales by 75% but Superior has kept all employees on staff and is paying everyone for full time work even though there is not enough work to keep everyone busy.

  1. Are there any benefits to Superior in recent legislation signed by President Trump? If so, how much will they cost Superior?

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