Consolidated Appropriations Act, 2021, Pub. L. 116-260, 134 Stat. 1182 (Dec. 27, 2020) (div. EE, Taxpayer Certainty and Disaster Tax Relief Act of 2020, secs. 206-207 at 134 Stat. 3059-3065)

The record

Level

Legal authority

Authority

Consolidated Appropriations Act, 2021, Pub. L. 116-260, 134 Stat. 1182 (Dec. 27, 2020) (div. EE, Taxpayer Certainty and Disaster Tax Relief Act of 2020, secs. 206-207 at 134 Stat. 3059-3065)

Issued

2020-12-27 Dec. 27, 2020

In force

Dec. 27, 2020 (no end date recorded; counted as in force for 120 days)

Character

statute

Operative words

SEC. 207. EXTENSION AND MODIFICATION OF EMPLOYEE RETENTION... amended by striking ``January 1, 2021'' and inserting ``July 1, 2021''... ``70 percent''... shall apply to calendar quarters beginning after December 31, 2020.

Notes