The 2020 CARES Act established the Employee Retention Credit (ERC) to incentivize businesses to keep employees on the payroll during the Covid Lockdowns. The program allows employers to claim a tax credit of up to $26,000 per W-2 employee. This the use of this refund is not restricted and it does not need to be paid back. Your ERTC Solution, 1909 Emerald Dr., Calistoga, CA 94515, 707-266-4182