CARES Act

CAA Payroll Provisions: Employee Retention Credit Expansion and Extension

Employee Retention Credit update On December 27, 2020, the Consolidated Appropriations Act, 2021 (CAA, 2021) was signed into law. The CAA includes the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (TCDTR), which extends and expands upon the Employee Retention Credit (ERC) provided by the CARES Act. Background. Under the CARES Act, the ERC provides a

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