{"id":"LAW-354","kind":"law","level":"law","jurisdiction":"United States or State (legal authority; see citation)","state":"","metro":"","industry":"","agency":"","eco":"","issuer":"Congress of the United States","authority":"26 U.S.C. 3134 (2023 ed.)","instrument":"26 U.S.C. 3134 (2023 ed.)","title":"Employee retention credit for employers subject to closure due to COVID-19 (govinfo text; (f) governmental employers)","dateIssued":"2024-01-01","effective":"","end":"","startDate":"2024-01-01","endDate":"","quarters":["2020Q2","2020Q3","2020Q4","2021Q1","2021Q2","2021Q3"],"types":["OTHER"],"addressees":[],"clause":"","enforcement":"","functions":[],"notes":"","sourceUrl":"https://www.govinfo.gov/content/pkg/USCODE-2023-title26/pdf/USCODE-2023-title26-subtitleC-chap21-subchapD-sec3134.pdf","snapshot":"","fileExists":true,"fileBytes":145468,"grade":"primary","character":"","description":"","collection":"AGY-LEGAL-AUTHORITY-SCOPE","url":"/library/LAW-354","exhibitUrl":"/exhibit/LAW-354","citation":"Congress of the United States, 26 U.S.C. 3134 (2023 ed.) (Jan. 1, 2024) (Ex. LAW-354)","stateName":"","related":["LAW-301","LAW-302","LAW-303","LAW-304","LAW-305","LAW-306","LAW-307","LAW-309","LAW-310","LAW-311","LAW-312","LAW-314"]}