The COVID Project
The record
- Level
- Legal authority
- Authority
- Infrastructure Investment and Jobs Act, Pub. L. 117-58, 135 Stat. 429 (Nov. 15, 2021) (sec. 80604 at 1341)
- Issued
- 2021-11-15 Nov. 15, 2021
- In force
- Nov. 15, 2021 (no end date recorded; counted as in force for 120 days)
- Character
- statute
Operative words
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'' 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)''. (b) EFFECTIVE DATE.--The amendments made by this section shall apply to calendar quarters beginning after September 30, 2021.