{"id":"LAW-004","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","eco":"","issuer":"United States Congress","authority":"Infrastructure Investment and Jobs Act, Pub. L. 117-58, 135 Stat. 429 (Nov. 15, 2021) (sec. 80604 at 1341)","instrument":"Infrastructure Investment and Jobs Act, Pub. L. 117-58, 135 Stat. 429 (Nov. 15, 2021) (sec. 80604 at 1341)","title":"Infrastructure Investment and Jobs Act, Pub. L. 117-58, 135 Stat. 429 (Nov. 15, 2021) (sec. 80604 at 1341)","dateIssued":"2021-11-15","effective":"","end":"","startDate":"2021-11-15","endDate":"","quarters":[],"types":[],"addressees":[],"clause":"SEC. 80604. TERMINATION OF EMPLOYEE RETENTION CREDIT FOR EMPLOYERS SUBJECT TO CLOSURE DUE TO COVID-19. (a) IN GENERAL.--Section 3134 of the Internal Revenue Code of 1986 is amended-- (1) in subsection (c)(5)--... (2) in subsection (n), by striking ``January 1, 2022\u0027\u0027 and inserting ``October 1, 2021 (or, in the case of wages paid by an eligible employer which is a recovery startup business, January 1, 2022)\u0027\u0027. (b) EFFECTIVE DATE.--The amendments made by this section shall apply to calendar quarters beginning after September 30, 2021.","enforcement":"","functions":[],"notes":"","sourceUrl":"https://www.govinfo.gov/content/pkg/STATUTE-135/pdf/STATUTE-135-Pg429.pdf","snapshot":"","fileExists":true,"fileBytes":2777623,"grade":"primary","character":"statute","description":"","collection":"LEG-A","url":"/library/LAW-004","exhibitUrl":"/exhibit/LAW-004","citation":"United States Congress, Infrastructure Investment and Jobs Act, Pub. L. 117-58, 135 Stat. 429 (Nov. 15, 2021) (sec. 80604 at 1341) (Ex. LAW-004)","stateName":"","related":[]}