You likely already know that the employee retention credit (ERC) is a good deal—if you qualify.

Now, thanks to the recently enacted American Rescue Plan Act of 2021 (ARPA), you can qualify for up to $100,000 of ERC in the third and fourth quarters of 2021 if you1

begin the business after February 15, 2020 (you could start today),

have average annual gross receipts of $1 million or less, and

do not meet either of the ERC tests—the suspended operations test or the gross ... Log in to view full article.