Internal Revenue Service, IR-2021-165 (August 4, 2021) and IR-2021-242 (December 6, 2021), IRS news releases IR-2021-165; IR-2021-242 (Dec. 6, 2021) (Ex. LAW-131)
Internal Revenue Service, IRS.gov 'Employee Retention Credit - 2020 vs 2021 Comparison Chart', irs.gov comparison chart (capture September 26, 2026; chart text dated to the November 2021 IIJA amendments) (Nov. 30, 2021) (Ex. LAW-142)
Internal Revenue Service, Notice 2021-65, 2021-51 I.R.B. 880 (Dec. 20, 2021) (Ex. LAW-104)
