{"id":"FED-174","kind":"order","level":"federal","jurisdiction":"United States","state":"","metro":"","industry":"","agency":"","eco":"","issuer":"Congress (Pub. L. 117-2); approved by the President","authority":"Statute","instrument":"American Rescue Plan Act of 2021, Pub. L. 117-2, 135 Stat. 4 (Mar. 11, 2021): § 9651 (I.R.C. § 3134, ERC for Q3-Q4 2021); § 9641 (I.R.C. §§ 3131-3133, voluntary paid leave credits Apr. 1 - Sept. 30, 2021); § 9817 (HCBS FMAP increase)","title":"American Rescue Plan Act of 2021","dateIssued":"2021-03-11","effective":"§ 3134 applies to wages paid after June 30, 2021; §§ 3131-3133 to leave taken Apr. 1 - Sept. 30, 2021","end":"§ 3134 terminated for Q4 2021 (except recovery startups) by Pub. L. 117-58 § 80604 (Nov. 15, 2021)","startDate":"2021-06-30","endDate":"2021-11-15","quarters":["2021Q2","2021Q3"],"types":["OTHER"],"addressees":["employers"],"clause":"\u0027(I) the operation of the trade or business described in clause (i) is fully or partially suspended during the calendar quarter due to orders from an appropriate governmental authority limiting commerce, travel, or group meetings (for commercial, social, religious, or other purposes) due to the coronavirus disease 2019 (COVID-19),","enforcement":"Internal Revenue Code","functions":["the statutory Suspension Clause for 2021Q3 (thesis T1, T10)","WF (voluntary leave credits Apr.-Sept. 2021, § 9641)"],"notes":"Saved here because the federal health layer\u0027s Q3 2021 instruments answer to this text: Congress re-enacted the identical Suspension Clause on March 11, 2021 for the third and fourth quarters of 2021 (thesis T10). this exhibit supplies the slip law.","sourceUrl":"https://www.govinfo.gov/content/pkg/PLAW-117publ2/pdf/PLAW-117publ2.pdf","snapshot":"","fileExists":true,"fileBytes":793794,"grade":"primary","character":"","description":"","collection":"FED-A","url":"/library/FED-174","exhibitUrl":"/exhibit/FED-174","citation":"Congress (Pub. L. 117-2); approved by the President, American Rescue Plan Act of 2021, Pub. L. 117-2, 135 Stat. 4 (Mar. 11, 2021): § 9651 (I.R.C. § 3134, ERC for Q3-Q4 2021); § 9641 (I.R.C. §§ 3131-3133, voluntary paid leave credits Apr. 1 - Sept. 30, 2021); § 9817 (HCBS FMAP increase) (Ex. FED-174)","stateName":"","related":["FED-170","SEC-13-022","SEC-24-002"]}