notice 2021 20 and notice 2021 23

The CARES Act excluded governmental employers from eligibility for the ERC. Additionally, the Notice includes guidance on several miscellaneous issues with respect to the credit for both 2020 and 2021. Pursuant to the attribution rules of section 267(c) of the Code, Individual H is attributed 100 percent ownership of Corporation B, and both Individual G and Individual H are treated as 100 percent owners. The changes generally have an effective date of January 1, 2021. Regulations & Guidance IIH. By clicking the ACCEPT button, you agree that we may review any information you Log in to keep reading or access research tools. However, qualified wages cannot be used for ERCs and as payroll costs for PPP loan forgiveness. Documentation related to the determination of whether the employer is a member of an aggregated group treated as a single employer for purposes of the employee retention credit and, if so, how the aggregation affects the determination and allocation of the credit. the ACCEPT button if you understand and accept the foregoing statement and wish A related IRS release-2021. Reg. (The additional guidance referenced in Notice 2021-23 regarding penalty relief is covered by Notice 2021-24.). of Notice 2021-20 are generally applicable to ERTCs for the first two calendar quarters of 2021. Corrigendum to Public Notice No. (Answer 70.) Prior to this Notice, the timing of that deduction disallowance has been a subject of question, especially in scenarios where the credit is claimed for a quarter in a prior year via Form 941-X. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. This is the second of published guidance from the IRS on the ERC (third if you count the initial IRS website FAQs) and yet more guidance is expected. While other legislation allowed businesses receiving SBA Loans under the PPP to obtain other relief, such businesses remained ineligible to claim ERCs until the CAA was passed in December 2020. Section II.A. Notice 2021-20 provides some new guidance, and makes official some of the guidance provided under the FAQs, clarifying the FAQs in a way generally consistent with the previously published FAQs. This column does not necessarily reflect the opinion of The Bureau of National Affairs, Inc. or its owners. (Answer 57.). Certain FAQs were later modified, and new FAQs were added over time. Aggregation Rules IIF. In March 2021, the Treasury Department issued Notice 2021-20 and Notice 2021-23, providing formal guidance relating to Employee Retention Credits (ERCs), replacing pre-existing FAQs first issued in May 2020 and updated periodically, with the last update having been made January 2021. The limitations on receiving advance payments (Form 7200) are not likely to affect many employers, as that seems to have been the least common way employers have chosen to access the ERC. These modifications allow remuneration paid by governmental employers to constitute qualified wages for the ERC, notwithstanding that the remuneration may not constitute wages for purposes of IRC Section 3121. (Answer 71.) in a matter where that information could and will be used against you. A related IRS releaseIR-2021-165 (August 4, 2021)briefly explains that Notice 2021-49 addresses changes made by the American Rescue Plan Act of 2021 to the employee retention credit. Additionally, the "more than nominal" concept is introduced as a way to analyze whether an impact to one portion of an essential business is sufficient to suspend the larger essential business. To celebrate the release of SEVENTEEN 2021 CARAT LAND, we've prepared a special event just for CARAT. In general, any amount of payroll costs included on the PPP loan forgiveness application that are not needed for loan forgiveness can be used as ERC Qualified Wages by an ERC Eligible Employer (i.e., one satisfying either the government mandate or the significant decline in gross receipts test). 116-136, 134 Stat. hb```E CAXKi@,B?y3t1T3''YN6``T:*#"Ou. No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The credit is equal to 50% of qualified wages paid, including qualified health plan expenses, for up to $10,000 per employee in 2020. The Treasury Department issued three notices in March and April 2021 regarding employee retention credits, Notice 2021-20, Notice 2021-23, and Notice 2021-24. A non-exhaustive list of modifications include limiting occupancy to provide for social distancing, requiring appointments for service instead of walk-in service, changing the format of service, and requiring employees and customers to wear face coverings. The Notice provides that cash tips received by an employee in a given calendar month amounting to $20 or more can be treated as qualified wages for ERC purposes assuming the other requirements are met. In specific circumstances, the services of a professional should be sought. The specified records include: Any records on which the employer relied to analyze whether a sufficient portion of the business was suspended or whether the impact on the business was sufficient to suspend operations, Records used to establish a gross receipts decline, Documentation of qualified health plan expenses, Documentation of aggregated group analysis. According to lan Redpath and Greg Urban, Notice 2021-20 and Notice 2021-23 do not apply to which of the following time periods? To clarify, this is not limited to employed related individuals, but to any living related individual considered to have constructive ownership in the business by application of a set of incredibly wide-reaching attribution rules. under the facts and circumstances. (Answer 17, FAQ 34.) Copies of any completed Forms 7200 that the employer submitted to the IRS. This quick guide walks you through the process of adding the Journal of Accountancy as a favorite news source in the News app from Apple. Alec Oveis and Joshua Thomas are associates in the New York office.The authors thank Ropes & Gray LLP law clerk Phillip Popkin for his assistance in preparing this article. Clarifications for All Periods. Prior Ropes & Gray LLP coverage of ERCs includes alerts on the CARES Acts tax-related provisions, initial ERC guidance, CAAs tax-related provisions, and ARPAs tax-related provisions. In March, the IRS issued Notice 2021-20, to address changes made to the ERTC by Section 206 of the Disaster Tax Relief Act. EY US Tax News Update Master Agreement | EY Privacy Statement. 3134, added by the American Rescue Plan Act (ARPA), P.L. 116-127, 134 Stat. You recognize that our review of your information, even if you submitted information as confidential. Before addressing the guidance contained within the Notice, its important to note that the Senate, as a means of funding the bipartisan infrastructure bill (see our previous tax alert, Bipartisan infrastructure bill moves forward), has proposed ending the employee retention credit (ERC) program three months early (i.e., eliminating the credit for the fourth quarter of 2021). Notice 2021-20 requires employers to reduce their deduction for qualified wages, including qualified health plan expenses, by their ERC amount. Alternatively, for each of the first two quarters of 2021, employers may elect to compare gross receipts for the prior quarter to the corresponding calendar quarter in 2019. If the PPP loan is not forgiven, any qualified wages included as payroll costs in the PPP Loan Forgiveness Application can subsequently be used as qualified wages for ERC. Section 3111(e) of the Code permits qualified tax-exempt organizations that hire qualified veterans to claim a credit against the employers share of social security tax imposed under section 3111(a) of the Code. 20.00 : Health Insurance . In the film, an FBI agent reluctantly teams up with a renowned art robber in order to catch an even . For tax-exempt entities, the Notice focuses on amounts received and appears to exclude pledges, but include restricted funds, whether cash or noncash. According to a related IRS releaseIR-2021-48 (March 1, 2021)the guidance in Notice 2021-20 is similar to the information in the prior FAQs under the employee retention credit, but includes clarifications and describes retroactive changes applicable to 2020, primarily relating to expanded eligibility for the credit. In March 2021, the Treasury Department issued Notice 2021-20 and Notice 2021-23, providing formal guidance relating to Employee Retention Credits (ERCs), replacing pre-existing FAQs first issued in May 2020 and updated periodically, with the last update having been made January 2021. An RSB is an employer: Pursuant to the Notice, for purposes of determining whether the first requirement is met, an RSB is not deemed to have begun a trade or business until such time as the business has begun to function as a going concern and performed those activities for which it was organized. Additionally, the Notice clarifies that tax-exempt entities can be eligible as RSBs, the RSB determination is made on a quarterly basis (regarding whether the employer is otherwise eligible under the Gross Receipts or Suspension Tests), and the aggregation rules that otherwise apply to the ERC apply when making that determination. The Journal of Accountancy is now completely digital. DETAIL. 3134 is that, for the third and fourth quarters of 2021, eligible employers claim the credit against the employers share of Medicare tax (or equivalent portion of Tier 1 tax under the Railroad Retirement Tax Act) rather than, as previously, against the employers share of Social Security tax (or its equivalent Railroad Retirement Tax Act portion). Section III of this notice provides guidance in Q/A format regarding the application of section 2301 of the CARES Act. Also, we cannot treat unsolicited Employers do not have to make any formal elections to calculate their gross receipts declines under the alternative method available to them, and they can continue accessing the credit by reducing their employment tax deposits or seeking refunds on an original or amended employment tax return. For example, the IRS FAQs related to ERCs specifically state that they may not be relied upon as legal authority. Even though many of the FAQ answers are not substantively changed in Notice 2021-20, by issuing a formal notice, the IRS has provided taxpayers with greater certainty regarding the decision to claim ERCs. The IRS in early March 2021 issued Notice 2021-20 to formalize and clarify previously issued information contained in a set of frequently asked questions (FAQs) available on the IRS website with respect to the employee retention credit for the 2020 calendar year. Partial Suspension of Operations Significant Decline in Gross ReceiptsQuestions 23-28F. 2020-12-15 12:15. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. stream 2 0 obj Individual J is married to Individual K, and they have no other family members as defined in section 267(c)(4) of the Code. The Internal Revenue Service ("IRS") issued Notice 2021-23 on April 2, 2021, for employers claiming the employee retention tax credit (the "ERTC") under the Coronavirus Aid, Relief, and Economic Security Act (the "CARES Act"), as modified by the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (the "Relief Act"). ), An eligible employer that received a PPP loan and did not claim the employee retention credit may file a Form 941-X for the relevant calendar quarters in which the employer paid qualified wages, but only for qualified wages for which no deemed election was made. Accordingly, wages paid by Corporation C to Individual J and Individual K in the first calendar quarter of 2021 may be treated as qualified wages if the amounts satisfy the other requirements to be treated as qualified wages. The information provided here is of a general nature and is not intended to address the specific circumstances of any individual or entity. Notice 2021-20 provides a new safe harbor for what is to be considered more than [] nominal: if the gross receipts from that portion of the business operations is not less than 10% of the total gross receipts (both determined using the gross receipts of the same calendar quarter in 2019), or if the hours of service performed by employees in that portion of the business is not less than 10% of the total number of hours of service performed by all employees in the employers business (both determined using the number of hours of service performed by employees in the same calendar quarter in 2019). Small employersthose with 500 or fewer full-time employeesmay claim advance payment of ERTCs to which they are entitled by filing Form 7200, Advance of Employer Credits Due to COVID-19, but such advances are not available to large employers (i.e., those with greater than 500 full-time employees) in the first two calendar quarters of 2021 like they were in 2020. Guidance on the Employee Retention Credit under Section 2301 of the Coronavirus Aid, Relief, and Economic Security Act. Clarifications on unanswered questions for 2020 and 2021 ERTC %%EOF Section 1.170A-9(d)(1). Notice 2021-20 includes the same examples as the website FAQs and also lists the following new factors to consider in making this determination: The Notice explains that gross receipts for both taxable and tax-exempt entities are based on the employers method of accounting. Notice 2021-49 builds upon the rules created in Notices 2021-20 and 2021-23 by applying those rules to the third and fourth quarters of 2021. )]B|v/SLQg Ci9h-YOK The employer does not reduce its deduction for its share of Social Security and Medicare taxes by any portion of the credit. While limited in scope, Notice 2021-23 provides some helpful clarifications for the employers that will be eligible for the expanded ERC in the first two quarters of 2021. Accordingly, Corporation B may not treat as qualified wages any wages paid to Individual G because Individual G is a related individual for purposes of the employee retention credit. Background IIA. 3134(c)(2)(C) (which prescribes how organizations exempt from tax under Secs. We will continue to monitor updates and issue additional communications as new information becomes available. Thompson Coburn LLP continues to monitor these important developments in the CARES Act and other Federal relief efforts. Questions 30-39. <>/Metadata 923 0 R/ViewerPreferences 924 0 R>> `kd00ch6lE0Q9Sq~9s;O#10 .n9 />;^F0t9@TA*Qo[5I; W$ >FQA!\ni;'j C|Ng6&68*t\ As we have previously discussed, Notice 2021-20 formalized much of the informal guidance on the application of ERTCs that was issued by the IRS via FAQs over the course of 2020. By Isabelle Farrar, Alec Oveis, and Joshua Thomas. Both of these calculations are performed based on facts for the same quarter in 2019 as the quarter in 2020 to which the mandate applies. Under this new guidance, the IRS confirms that employers who previously took PPP loans can now also claim ERCs, providing them greater access to benefits under Covid-related legislation. Notice 2021-20 provides general rules and seven examples showing how to determine the portion of ERC-eligible wages based on the amount claimed as payroll costs on the employer's loan forgiveness application. function gtag(){dataLayer.push(arguments);} 4 0 obj Learn more by downloading this comprehensive report. Special Issues for Employers: Use of Third-Party PayersQuestions 62-69N. gtag('js', new Date()); 700-20-01, on July 1, 2021, to obtain proposals for the Third-Party Administration Services. Also, the notice states that although Sec. The IRS gave much awaited clarification to employers eager for guidance on the ability to treat wages paid to majority owners (more than 50%) and their spouses as qualified. Read ourprivacy policyto learn more. This point was illustrated through examples. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein. This notice amplifies Notice 2021-20 by providing additional guidance on section 2301 of the CARES Act and addressing the amendments made by section 207 of the Relief Act, applicable to the first and second calendar quarters of 2021. 199 0 obj <> endobj The rules for determining qualified wages provided in Section III.G. Thompson Coburn LLP var today = new Date(); var yyyy = today.getFullYear();document.write(yyyy + " "); | Attorney Advertising, Copyright var today = new Date(); var yyyy = today.getFullYear();document.write(yyyy + " "); JD Supra, LLC. Documentation to show how the employer determined the amount of allocable qualified health plan expenses. By using the site, you consent to the placement of these cookies. Notice 2021-23 also clarifies the gross receipts test that employers may use to qualify for the ERC. On Aug. 4, 2021, the IRS released Notice 2021-49 (Notice), which amplifies both Notice 2021-20 and Notice 2021-23 by providing additional guidance on the employee retention credit (ERC), applicable to the third and fourth calendar quarters of 2021. The gross receipts test is modified such that employers whose gross receipts in either the first or second calendar quarter of 2020 are less than 80% (up from 50% for ERTCs claimed in 2020) of their gross receipts for the same calendar quarter in 2019 are eligible for the ERTC. Notice 2021-20 requires employers to reduce their deduction for qualified wages, including qualified health plan expenses, by their ERC amount. Specifically, the Notice addresses changes made to the ERC by the American Rescue Plan Act of 2021 (ARPA). <> DETAIL. Powered by Help Scout. Answers 56, 57, and 58 also contain information on interaction with the PPP. An employer can elect to use its gross receipts from the immediately preceding calendar quarter to determine whether it is an SFDE. AnEligible Employeris defined in section 2301(c)(2) of the CARES Act means any employer, including an Internal Revenue Code Section 501(c) tax exempt entity, that was carrying on a trade or business during 2020 and either: The definition ofQualified Wagesdepends on how many employees an eligible employer has. Timing of qualified wages deduction disallowance. You don't need to read the first 16 pages, however, there are some definitions to terms that show up throughout the 102 page notice that might be helpful. The first 16 pages include the following sections: I. 2023 Baker Tilly US, LLP, Devin Tenney, Michael Wronsky, Paul Dillon and Christine Faris, Employee retention credit (ERC) solutions, Bipartisan infrastructure bill moves forward. 02/11/2021: 02/11/2021 20:10:23: Download : 98: 32/2015-20: 281 (March 27, 2020), as amended by section 206 of the Taxpayer Certainty and . 3 . The Relief Act removed the term qualified health plan expenses from the definition of qualified wages under section 2301(c)(3) of the CARES Act and included health plan expenses as part of the definition of wages in section 2301(c)(5) of the CARES Act. Maximum Amount of Employers Employee Retention CreditQuestion 29G. Prospective homebuyers and renters across the United States have seen prices surge and supply plummet during the coronavirus pandemic.Amid these circumstances, about half of Americans (49%) say the availability of affordable housing in their local community is a major problem, up 10 percentage points from early 2018, according to a Pew Research Center survey conducted in October 2021. Additional guidance on miscellaneous issues that apply to the employee retention credit in both 2020 and 2021, Qualified wages after June 30, 2021, and before January 1, 2022. Special Issues for Employees: Income and DeductionQuestion 59L. 1.6662-4(d). For entities other than tax-exempt organizations, this would include tax-exempt income. Notice 2021-23 amplifies Notice 2021-20 and explains the changes to the ERTC for the first two calendar quarters of 2021 pursuant to the Relief Act. Any term defined in this Section II or within a Q/A in 209 0 obj <>stream For the first two quarters of 2021, employers are eligible for the ERC for one or both quarters (determined separately) that their gross receipts are less than 80% of their gross receipts for the same calendar quarter in 2019. us that we represent you (an engagement letter). The credit was created by the Coronavirus Aid, Relief, and Economic Security (CARES) Act, P.L 116-136, and amended by the Consolidated Appropriations Act, 2021, P.L 116-260. Notice 2021-20, Answer 70, provides this list of documentation to substantiate eligibility for ERCs: An eligible employer is an employer that either fully or partially suspended operations because of a governmental order or experienced significant declines in gross revenues, as defined. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. Section III provides guidance in Q/A format (71 questions in all) on the following topics: A. Copyright 1996 2023, Ernst & Young LLP. I. in the case of a large eligible employer, work records and documentation showing that wages were paid for time an employee was not providing services. Deferral Under Notice 2020-65 as Modified by Notice 2021-11 III. G,-TSs7re%Z3n ^Y\-]]ZxA.w-qj;so[6|S(#.JIxhk:s5 ^WhF5f l\U]0 has more than a nominal effect. (Answer 17 (referencing Answer 18).). window.dataLayer = window.dataLayer || []; Notice 2021-23 states that eligible employers must maintain documentation to support an employers eligibility based on a decline in gross receipts, without providing any concrete examples of documentation. social security tax under Notice 2020-65, as modified by Notice 2021-11, which may affect the amount that an employer can request as an advance payment of the credit. Notice 2021-20 provides new guidance by creating a safe harbor for what is considered more than a nominal effect on business operations. For the first two quarters of 2021, the maximum per-employee qualified wages that may be taken into account increase to $10,000 per quarter. PURPOSE. D+i j@NZsF@;dN4 ZHz&=O&2~$U{Xj"&3x^h2 uOZo7FiY2||8-eE*uI%db:1MjX:v\F_oDi4h Tax News Update Email this document Print this document, IRS issues guidance on employee retention credit for 2021. Pursuant to Notice 2021-20, an employer that received a PPP loan may now claim ERCs for any qualified wages paid to employees by an eligible employer that otherwise meets the requirements for the credit. Certain changes were retroactive to enactment of the CARES Act, but most apply only to wages paid from January 1, 2021 through June 30, 2021 (see Tax Alert 2021-0019). Notice 2021-23 clarifies that this exception applies to governmental entities classified as (1) an educational organization as defined in IRC Section 170(b)(1)(A)(ii) and Treas. > IRS clarifies employee retention tax credit rules for Q1 and Q2 of 2021. For these expanded categories of eligible employers, Notice 2021-23 provides new guidance on the definition of qualified wages. 3231(e)(3) and they otherwise meet the requirements for qualified wages); the timing of the disallowance of a deduction for wages by the amount of the ERC; the alternative quarter election in determining whether there has been a decline in gross receipts; and how to calculate gross receipts of employers that came into existence in the middle of a calendar quarter for purposes of the gross receipts safe harbor in Section III.E of Notice 2021-20. In addition, Notice 2021-23 acknowledges ARPA's statutory modification to the definition of wages to disregard certain exclusions from "employment" under IRC Section 3121. 178 (March 18, 2020),4 and section 303(d) of the Relief Act. Leases standard: Tackling implementation and beyond. Notice 2021-20 specifies the records that employers should maintain to substantiate eligibility for the credit. The Notice deems a portion of the business operations to be more than nominal if either: The gross receipts from that portion of the business operations is at least 10% of the total gross receipts (both determined using the gross receipts of the same calendar quarter in 2019), The hours of service performed by employees in that portion of the business is at least 10% of the total number of hours of service performed by all employees in the employer's business (both determined using the number of hours of service performed by employees in the same calendar quarter in 2019). On March 1, 2021, the IRS released formal guidance Notice 2021-20 on the employee retention credit for 2020. Notice 2021-23 provides the following key rules for the ERTC program for wages paid after December 31, 2020 through June 30, 2021: In addition to the specific issues discussed above, Notice 2021-23 includes further discussion of the rules for ERTCs claimed for the first two calendar quarters of 2021. Tax information, if any, contained in this communication was not intended or written to be used by any person for the purpose of avoiding penalties, nor should such information be construed as an opinion upon which any person may rely. The ERC is a refundable employment tax credit for eligible employers paying qualified wages (including qualified health plan expenses). Notice 2021-20 incorporates most of the. Notice 2021-20 implements the CAAs change, with Section I (Answer 49) dedicated to explaining the interaction between ERCs and the PPP. For example, a governmental healthcare provider could now qualify for this expanded benefit if it is not exempt under IRC Sections 501(c)(3) and 170(b)(1)(A)(iii) and maintains a principal purpose of providing medical care. ZR1@7K, =?-oQ&O-$C`DK[B" v K"\%v3. If a reduction in the employer's employment tax deposits is not sufficient to cover the credit, certain employers may receive an advance payment from the IRS by submitting a Form 7200, Advance Payment of Employer Credits Due to COVID-19. Pursuant to the Notice, the same rules under the Gross Receipts Test per Notices 2021-20 and 2021-23 apply for purposes of determining whether an employer is an SFDE, to include: Lastly, the Notice makes clear that full-time equivalent (FTE) employees are not included when determining whether an employer is large or small, but wages paid to FTEs can be qualified, and the election to use the gross receipts from the previous quarter to determine eligibility in 2021 is not irrevocable. The ERC was enacted on March 27, 2020, as part of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) for wages paid from March 13, 2020 through December 31, 2020, by employers that (1) were fully or partially suspended due to COVID-19-related governmental orders or (2) experienced a more than 50% decline in gross receipts for the calendar quarter as compared to the same calendar quarter in 2019 (see Tax Alert 2020-0761). The Notice provides that Treasury and the IRS will continue to monitor potential legislation related to the ERC that may impact certain rules it covers. On the whole, the additional insight is largely consistent with prior guidance issued by the IRS. The employer is deemed to make the election for any qualified wages included in the amount of payroll costs on the PPP Loan Forgiveness Application. Under the ERC as originally enacted, the credit was 50% of qualified wages (including qualified health plan expenses), up to $10,000 in wages for all quarters in 2020. On December 27, 2020, the Consolidated Appropriations Act, 2021 was enacted, which included the Disaster Relief Act. Notice 2021-20 provides new guidance regarding PPP loans and substantiation requirements, and clarifies previously issued FAQs in a way generally consistent with the prior FAQs by: The 2020 ERCs are a fully refundable tax credit equal to 50% of qualified wages paid to employees by eligible employers. For the 2020 ERCs, qualified wages are capped at $10,000 per employee, and, subject to exceptions, eligible employers are employers that either fully or partially suspended operations due to orders from an appropriate governmental authority related to Covid-19 or experienced a significant decline in gross receipts of 50% or more during a specified period. That is, the maximum per-employee credit for all of 2020 was $5,000 whereas the maximum per-employee credit for the first half of 2021 is $14,000. Red Notice is a 2021 American action comedy film written and directed by Rawson Marshall Thurber starring Dwayne Johnson alongside Ryan Reynolds and Gal Gadot and Ritu Arya.It marks the third collaboration between Thurber and Johnson, following Central Intelligence (2016) and Skyscraper (2018). In short, if the majority owner has any living family other than their spouse (by blood or marriage), their wages cannot be qualified. The IRS said it will issue further guidance on applying Section 9651 of the American Rescue Plan Act of 2021 (ARPA), which extends the ERC to qualified wages paid in the last two quarters of 2021. However, Notice 2021-20 only applied to ERTCs claimed for wages paid in 2020 despite extension of the ERTC program through June 30, 2021, under the Relief Act. DETAIL. Notice 202123-[PDF 146KB] reflects guidance for employers claiming the employee retention credit under the Coronavirus Aid . ;{gfiopx9&G;i&T3Hk7NPnLQ d~P? 9~v^P>x?)I4qNF'z$2e+|J Kxits+yXTh9R[Xv6rdZ\!1GGo:~Cvi~]f4ElY[!Mko&('-@ *SOL$kM=Mh:6nt;9Sh#DbW;o0J[AYP8SK For example, an employer could elect to be a Q2 2021 eligible employer if its Q1 2021 gross receipts are less than 80% of its Q1 2019 gross receipts.

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