News & Analysis as of August 24, 2025

Corporate Counsel

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A repository for the most well-read content on JD Supra at any given time, along with occasional roundups of popular content by specific topic. Also stop by for monthly recaps of hot articles for the previous... more +

IRS Changes Course on Income Tax Impact of Employee Retention Credit

Ballard Spahr LLP on 4/9/2025

On March 20, 2025, the IRS updated its guidance to employers that claimed the employee retention credit (ERC). The updated guidance materially differs from prior IRS guidance of how and when employers should report the income...more

Employee Retention Credit on the Chopping Block as Congress Mulls Tax and Spending Bills

Buckingham, Doolittle & Burroughs, LLC on 1/23/2024

The Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) would terminate the employee retention credit (ERC) for claims filed after January 31, 2024. Initially authorized by the CARES Act to incentivize...more

Employee Retention Tax Credit: Updates From Congress and the IRS

Fox Rothschild LLP on 1/17/2024

There are several new developments in the Internal Revenue Service’s ongoing campaign to combat false and fraudulent Employee Retention Credit (ERC) claims, including an indefinite extension of the agency’s moratorium on...more

Key Provisions for Employers in the American Rescue Plan Act of 2021

Benesch on 3/15/2021

President Joseph R. Biden signed the American Rescue Plan Act of 2021 (“ARP”) on March 11, 2021, which provides $1.9 trillion in relief funds for individuals and businesses in response to the coronavirus pandemic. This...more

Hazard Pay During COVID-19 – Who May Be Entitled And What To Do Next

McManis Faulkner on 4/15/2020

The current COVID-19 crisis has many employees asking (if not demanding) that they receive additional compensation for work that may put them at an increased risk of exposure to the coronavirus.[i] Although their requests...more

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