{"id":"LAW-002","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","eco":"","issuer":"United States Congress","authority":"Consolidated Appropriations Act, 2021, Pub. L. 116-260, 134 Stat. 1182 (Dec. 27, 2020) (div. EE, Taxpayer Certainty and Disaster Tax Relief Act of 2020, secs. 206-207 at 134 Stat. 3059-3065)","instrument":"Consolidated Appropriations Act, 2021, Pub. L. 116-260, 134 Stat. 1182 (Dec. 27, 2020) (div. EE, Taxpayer Certainty and Disaster Tax Relief Act of 2020, secs. 206-207 at 134 Stat. 3059-3065)","title":"Consolidated Appropriations Act, 2021, Pub. L. 116-260, 134 Stat. 1182 (Dec. 27, 2020) (div. EE, Taxpayer Certainty and Disaster Tax Relief Act of 2020, secs. 206-207 at 134 Stat. 3059-3065)","dateIssued":"2020-12-27","effective":"","end":"","startDate":"2020-12-27","endDate":"","quarters":[],"types":[],"addressees":[],"clause":"SEC. 207. EXTENSION AND MODIFICATION OF EMPLOYEE RETENTION... amended by striking ``January 1, 2021\u0027\u0027 and inserting ``July 1, 2021\u0027\u0027... ``70 percent\u0027\u0027... shall apply to calendar quarters beginning after December 31, 2020.","enforcement":"","functions":[],"notes":"Full public law; 5.6 MB.","sourceUrl":"https://www.govinfo.gov/content/pkg/STATUTE-134/pdf/STATUTE-134-Pg1182.pdf","snapshot":"","fileExists":true,"fileBytes":5661536,"grade":"primary","character":"statute","description":"","collection":"LEG-A","url":"/library/LAW-002","exhibitUrl":"/exhibit/LAW-002","citation":"United States Congress, Consolidated Appropriations Act, 2021, Pub. L. 116-260, 134 Stat. 1182 (Dec. 27, 2020) (div. EE, Taxpayer Certainty and Disaster Tax Relief Act of 2020, secs. 206-207 at 134 Stat. 3059-3065) (Ex. LAW-002)","stateName":"","related":["LAW-003"]}