Sec. 80604. TERMINATION OF EMPLOYEE RETENTION CREDIT FOR EMPLOYERS SUBJECT TO CLOSURE DUE TO COVID-19

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## SEC. 80604 TERMINATION OF EMPLOYEE RETENTION CREDIT FOR EMPLOYERS SUBJECT TO CLOSURE DUE TO COVID-19 ###

(a)In General Section 3134 of the Internal Revenue Code of 1986 is amended— ####

(1)in subsection (c)(5)— #####

(A)in subparagraph (A), by adding “and” at the end, #####

(B)in subparagraph (B), by striking “, and” at the end and inserting a period, and #####

(C)by striking subparagraph (C), and ####

(2)in subsection (n), by striking “January 1, 2022” and inserting “October 1, 2021 (or, in the case of wages paid by an eligible employer which is a recovery startup business, January 1, 2022)”. ###

(b)Effective Date **[**[26 U.S.C. 3134 note](/us/usc/t26/s3134)**]** The amendments made by this section shall apply to calendar quarters beginning after September 30, 2021. ### DIVISION I OTHER MATTERS

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U.S. Code

Employee retention credit for employers subject to closure due to COVID–19
§ 3134

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Sec. 80604

TERMINATION OF EMPLOYEE RETENTION CREDIT FOR EMPLOYERS SUBJECT TO CLOSURE DUE TO COVID-19

U.S.C.§ 3134

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