2020-12-28 ERC Changes That May Never Happen
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
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2020-12-28 ERC Changes That May Never Happen
A summary of the entire bill (which may never become law) can be downloaded below: