The Infrastructure Investment and Jobs Act (IIJA), signed by President Biden on November 15, 2021, retroactively eliminates the Employee Retention Credit (ERC). With the exception of eligible recovery startup businesses, employers can no longer claim the employee...
Many employers did not take advantage of the Employee Retention Credit (ERC) in 2020 because the ERC’s original rules denied the credit to employers who received funding under the Paycheck Protection Program (PPP). The Consolidated Appropriations Act (CAA), enacted in...
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