How About the Late Changes That Are Very Possibly Forthcoming When Congress Increases Stimulus Payments to $2K?

"are made after filing dozens of client's 2020 tax returns in late Jan or early February, all of those returns would need to be amended."

Which can be done along with 1040X amendments required once the Corrected 2020 W2 is issued after the 2021 collection of the deferred Social Security amounts:

https://www.irs.gov/forms-pubs/form-w-2-reporting-of-employee-social-security-tax-deferred-under-notice-2020-65

If the employer succeeds is collecting what is owed, of course.

I'm uncomfortable with how narrow the gap is between referring to a Senate leader as "Chucky," and breaking into the Capitol bulding in order to smoke pot while seated at his desk.  However, the First Amendment protects minorities, like the 40% who still exert some control over national politics.  It should be pointed out, though, that the House voted 275-134 to raise EIP #2 to $2,000 and you need more support than just the members of the Speaker's party, to do that.  The Senate would have voted to pass it also, and the President would have signed it, had one Senate leader not stood in the way -- and that was not the one from New York.    

"All of those returns would need to be amended."  Why?  I don't remember any 2019 returns being amended before the EIP #1 payments could be made.