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IRS Reverses Course on the Application of Qualified Healthcare Expenses to the Employee Retention Tax Credit
Squire Patton Boggs 
[Guidance Overview] May 11, 2020 "Q&As 64 and 65 now state that employers can claim the ERTC for qualified healthcare expenses, regardless of whether the employee is paid qualified wages.... The revised Q&As clarify this new interpretation with five examples -- in each example, qualified healthcare expenses paid to furloughed employees are considered qualified wages for purposes of the ERTC." |
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