{"id":"LAW-120","kind":"law","level":"law","jurisdiction":"","state":"","metro":"","industry":"","agency":"","eco":"","issuer":"Internal Revenue Service","authority":"","instrument":"IRS.gov \u0027Frequently asked questions about the Employee Retention Credit\u0027 (current page), irs.gov/coronavirus/frequently-asked-questions-about-the-employee-retention-credit, Page Last Reviewed or Updated: 27-Jul-2026","title":"IRS.gov \u0027Frequently asked questions about the Employee Retention Credit\u0027 (current page), irs.gov/coronavirus/frequently-asked-questions-about-the-employee-retention-credit, Page Last Reviewed or Updated: 27-Jul-2026","dateIssued":"2026-09-26","effective":"","end":"","startDate":"2026-09-26","endDate":"","quarters":[],"types":[],"addressees":[],"clause":"","enforcement":"","functions":[],"notes":"","sourceUrl":"","snapshot":"","fileExists":true,"fileBytes":446008,"grade":"primary","character":"","description":"","collection":"LEG-B","url":"/library/LAW-120","exhibitUrl":"/exhibit/LAW-120","citation":"Internal Revenue Service, IRS.gov \u0027Frequently asked questions about the Employee Retention Credit\u0027 (current page), irs.gov/coronavirus/frequently-asked-questions-about-the-employee-retention-credit, Page Last Reviewed or Updated: 27-Jul-2026 (Sept. 26, 2026) (Ex. LAW-120)","stateName":"","related":["LAW-119","LAW-121","LAW-122","LAW-125","LAW-135","LAW-144","LAW-150"]}