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DoninGA
Employee
July 31, 2022

The American Rescue Plan Act of 2021 (ARP Act, ARPA; PL 117-2) extended the ERTC through January 1, 2022, but the recently enacted Infrastructure Investment and Jobs Act, (IIJA, H.R. 3684) eliminated the credit (except for recovery startup businesses), retroactive to September 30, 2021.

 

The ERTC is not available for tax year 2022.