26 USC 3134
§ 3134 - Employee retention credit for employers subject to closure due to COVID–19
- § 3134 - Employee retention credit for employers subject to closure due to COVID–19
- CHAPTER 21— FEDERAL INSURANCE CONTRIBUTIONS ACT › Subchapter D— Credits
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
- Effective Date of 2021 Amendment
- Effective Date
- Enforcement Provisions With Respect to COVID-Related Employee Retention Credits