The law › Title 26, Internal Revenue Code › Chapter 21

26 U.S.C. 3134: Employee retention credit for employers subject to closure due to COVID–19

Created in 2021 by the American Rescue Plan Act of 2021 (Public Law 117-2). Changed by 1 later law. 1 new law this Congress changed it.

1 other section of the Code cite this one, including 26 U.S.C. 6432.

1 part of federal rules cite it as their authority, written by Internal Revenue Service, Department of the Treasury (1).

How it got hereLaws that created or changed it, newest first

2021Infrastructure Investment and Jobs Act

2021American Rescue Plan Act of 2021created it

26 U.S.C. 3134Employee retention credit for employers subject to closure due to COVID–19

(a)In general

(b)Limitations and refundability

(c)Definitions

(d)Aggregation rule

(e)Certain rules to apply

(f)Certain governmental employers

(g)Election to not take certain wages into account

(h)Coordination with certain programs

(i)Third party payors

(j)Advance payments

(k)Treatment of deposits

(l)Extension of limitation on assessmentrewritten

(m)Regulations and guidance

(n)Application

This CongressBills that change it or would

H.R. 1An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.law

past change
enacted this Congress
proposed

This Congress

H.R. 1 An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. · became law · changed (l)

How it got here

2021

Pub. L. 117–58, §80604(a)(1), struck out subpar. (C) which read as follows: "which, with respect to such calendar quarter, is not described in subclause (I) or (II) of paragraph (2)(A)(ii).". (Infrastructure Investment and Jobs Act) Law text · (c)
Pub. L. 117–58, §80604(a)(2), substituted "October 1, 2021 (or, in the case of wages paid by an eligible employer which is a recovery startup business, January 1, 2022)" for "January 1, 2022". (Infrastructure Investment and Jobs Act) Law text · (n)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.