Designed to reward businesses for keeping employees on payroll, the Employee Retention Tax Credit has undergone a number of changes since it was initially established.
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Need to know: ERTC
The Employee Retention Tax Credit (ERTC) under the CARES Act is a fully refundable payroll tax credit. Significant updates to the ERTC were finalized by the Consolidated Appropriations Act in December 2020, the American Rescue Plan Act in March 2021, as well as the Infrastructure Investment and Jobs Act in November 2021.