they said federal taxes payees, so i assume its a country and the United Sates

The Assignment is to write a paper on the COVID-19 provisions passed by Congress. I want you to highlight what provisions were enacted for both individuals and businesses and provide an analysis of the potential effects the provisions will have on the two primary classes of Federal tax payees (Individuals and Corporations) as they file their 2021 tax returns. The paper should be NO LESS than 3 pages