Liskow & Lewis CARES Act Tax Analysis – Part II
The Energy Law Blog
MARCH 31, 2020
For eligible employers with an average of less than 100 employees during 2019, wages qualify for the credit if paid to employees for any period of time where the business is subject to a shutdown order or for any quarter with reduced gross receipts as described above – regardless of whether the employees continue to provide services to the employer.
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