[20210107]IF11721_员工留任、员工留任和再聘用税收抵免.pdf

https:/crsreports.congress.gov January 7, 2021The Employee Retention and Employee Retention and Rehiring Tax CreditsThe March 2020 Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136) included an employee retention tax credit designed to help businesses retain employees during the Coronavirus Disease 2019 (COVID-19) public health emergency. The credit was modified and expanded in December 2020, becoming the employee retention and rehiring tax credit, in the COVID-related Tax Relief Act of 2020 (enacted as Subtitle B to Title II of Division N of the Consolidated Appropriations Act, 2021; P.L. 116-260). Table 1 summarizes the employee retention credits available in 2020 and 2021. The Employee Retention Tax Credit Employee retention credits have historically been deployed as a policy tool to provide disaster tax relief. The goal has been to reduce the cost to employers of keeping employees on their payrolls during the disaster recovery period. An employee retention tax credit (ERTC) was enacted as a policy response to the COVID-19 pandemic, which has caused prolonged labor market disruptions. ERTC in the CARES Act Under the CARES Act, the ERTC could be taken for