Cite this instrumentInternal Revenue Service, IRS.gov 'Employee Retention Credit - 2020 vs 2021 Comparison Chart', irs.gov comparison chart (capture September 26, 2026; chart text dated to the November 2021 IIJA amendments) (Nov. 30, 2021) (Ex. LAW-142)
The form the site uses everywhere: issuer, instrument, date, exhibit.