Article Date:
December 2021

Word Count:



Say Goodbye to the ERC for the Fourth Quarter

Regarding the employee retention credit (ERC): lawmakers giveth, and lawmakers taketh away.


In this case, what lawmakers did is pitiful. It’s like magic: now you see it, now you don’t.


On March 11, 2021, the American Rescue Plan Act of 2021 became Public Law 117-2.1 This new law extended the ERC to the third and fourth quarters of 2021, as we wrote about in Don’t Miss Out on the Employee Retention Credit.


On November 15, 2021, the Infrastructure Investment and Jobs Act became ... Log in to view full article.

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