2021 Government Shutdown 
The Energy Law
MARCH 31, 2020
An employer is eligible for the credit if their business was fully or partially shut down due to a government order issued in response to COVID-19 or if for any quarter in 2020, gross receipts are down at least 50% from the same quarter in the prior year. First, the maximum allowed deduction is $300.
The Energy Law
OCTOBER 14, 2021
On September 30, 2021, the EPA once again signaled a policy change on what provisions a state can include in its Clean Air Act State Implementation Plan (“SIP”) for exemptions and affirmative defenses during periods of startup, shutdown, and malfunction (“SSM”). 2021 SSM SIP Policy Memorandum. 33840 (June 12, 2015).
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