Current Federal Tax Developments

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2020-12-28 ERC Changes That May Never Happen

December 27, 2020 by Ed Zollars, CPA

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

An audio only version of this week’s broadcast can be downloaded at:

A summary of the entire bill (which may never become law) can be downloaded below:

2020-12-28 Current Federal Tax Developments

December 27, 2020 /Ed Zollars, CPA
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