https://vimeo.com/495015406

https://www.currentfederaltaxdevelopments.com/podcasts/2020/12/27/2020-12-28-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