This week we look at the 3 employee retention credits in the bill that may never become law - the Consolidated Appropriations Act, 2021:

Taxpayer Certainty and Disaster Relief Act of 2020 versions
- Applicable to 2020 retroactively found at §206
- Applicable to 2021 only found at §207
Taxpayer Certainty and Disaster Relief Act of 2020 ERC - for non-COVID 2020 disasters

An audio only version of this week’s broadcast can be downloaded at:

A summary of the entire bill (which may never become law) can be downloaded below: