Employee Retention Credit 2.0: Consolidated Appropriations Act, 2021

Drucker & Scaccetti

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The recently passed legislation, the Consolidated Appropriations Act, 2021 (CAA), made changes to the Employee Retention Credit (ERC). This credit, created as part of the Coronavirus Aid, Relief and Economic Security (CARES) Act in March 2020, provides a refundable payroll tax credit to businesses that were fully or partially shutdown in at least one quarter or had a significant drop in gross receipts in any quarter in 2020 as compared to 2019.  Today we will discuss how the CAA affected the ERC.

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Updated: March 30th, 2021

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