A new law has retroactively terminated the ERC before it was scheduled to end — unless the employer is a “recovery startup business.”
Infrastructure law sunsets Employee Retention Credit early
![](https://www.landmarkcpas.com/wp-content/uploads/2022/12/Recovery-Startup-Business-1024x640.jpg)
A new law has retroactively terminated the ERC before it was scheduled to end — unless the employer is a “recovery startup business.”