Wednesday, December 08, 2021

US - The Internal Revenue Service (IRS) issues guidance regarding the retroactive termination of the Employee Retention Credit

The Internal Revenue Service issued guidance for employers regarding the retroactive termination of the Employee Retention Credit. 

The Infrastructure Investment and Jobs Act, which was enacted on November 15, 2021, amended the law so that the Employee Retention Credit applies only to wages paid before October 1, 2021, unless the employer is a recovery startup business. 

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