President Joe Biden recently signed the American Rescue Plan Act of 2021 (ARPA). The measure was passed on party-line votes in the Senate (50-49) and the House, where only one Democrat crossed over to oppose it. The final bill differs from an earlier House-passed version. Some provisions were eliminated for procedural reasons while others were modified to secure the votes of more conservative Democrats in the Senate. Read on to learn how the law will affect employers.
The ARPA extends a federal tax credit for employers that choose to