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The latest general information on the Coronavirus Disease 2019 (COVID-19) is available on For USDOT specific COVID-19 resources, please visit our page.

COVID-19 Global Health Emergency Impact on SIFL

The COVID-19 global health emergency began impacting the industry in the first quarter of 2020.  During the initial quarters, industry capacity has been reduced faster than industry expenses.  Year-ended 2021 first quarter available seat miles (ASMs) fell 50%, year over year, while total operating expenses fell 30%.  These results have had an impact on the SIFL rate for the 6-month Tax Period Effective 7/1/2021.

In March 2020, the CARES Act was signed into law directing the Treasury Department to allot up to $25B for domestic carriers to cover payroll expenses, known as the Payroll Support Program (PSP).  The Consolidated Appropriations Act, 2021, enacted on December 27, 2020, created the Payroll Support Program Extension (PSP2) and allotted up to $15 B to domestic carriers to cover payroll expenses.  We have provided two alternatives SIFL calculations to account for the PSP Grant impact on the rate calculations.  The first calculation, Alternative 1, adjusts the rates to account for PSP Grants and the second calculation, Alternative 2, adjusts the rates to account for PSP Grants and PSP Promissory Notes.  These calculations are for the PSP support paid out to the carriers through year-ended March 2021.


  • Standard SIFL Calculation:  Unadjusted Rates – This is the standard SIFL calculation with no adjustments to account for payroll support.  SIFL_Appendix_A

  • Alternative 1:  Rates Adjusted for PSP Grants – This reduces industry expenses by the amount of PSP Grants provided to the SIFL carriers; adjustments do not factor in promissory notes or warrants issued as part of the PSP.   SIFL_Appendix_A_Alternative_1
  • Alternative 2:  Rates Adjusted for PSP Grants and Promissory Notes – This reduces industry expenses by the amount of PSP Grants and Promissory Notes provided to the SIFL carriers.   SIFL_Appendix_A_Alternative_2

The Appendix B, and Appendix C SIFL time series documents continue the consistent SIFL methodology and are loaded with the standard SIFL calculation data.

Last updated: Wednesday, August 18, 2021