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Treasury Stakes Out a Position on “On-Demand Pay” Arrangements

USA - April 6 2022 Last week, the Treasury Department released the “Green Book,” formally known as the General Explanations of the Administration’s Revenue Proposals…

S. Michael Chittenden

Infrastructure Bill Will Terminate Employee Retention Credit Retroactively

USA - November 10 2021 Section 80604 of the bipartisan Infrastructure Investment and Jobs Act (H.R. 3684) amends Section 3134 of the Internal Revenue Code to terminate the…

S. Michael Chittenden

IRS Issues Additional Guidance on Employee Retention Credit

USA - August 26 2021 Nearly 18 months into the pandemic, the IRS continues to issue guidance on the employee retention credit, a credit that was adopted in March 2020 and…

S. Michael Chittenden, James Damon

A Look at IRS Guidance on the Employee Retention Credit: Part III—The IRS Seeks to Close the Barn Door

USA - March 11 2021 Almost a year after the employee retention credit was adopted as part of the Coronavirus, Aid, Relief, and Economic Security Act (“CARES Act”), and…

S. Michael Chittenden

A Look at IRS Guidance on the Employee Retention Credit: Part II—June Revisions Signal Potential Trouble Ahead

USA - March 10 2021 Almost a year after the employee retention credit was adopted as part of the Coronavirus, Aid, Relief, and Economic Security Act (“CARES Act”), and…

S. Michael Chittenden