Title IV, Division B, Section 206 of P.L. 113-295. CPEO certifications and improvements. Issues related to payroll tax credits and deferrals, including the Employee Retention Credit enacted by H.R. 748, CARES Act (116th Congress). PEO provisions in tax reform proposals. Technical Corrections to the SECURE 2.0 Act of 2022. H.R. 3223, To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes, and for other purposes. H.R. 1, To provide for reconciliation pursuant to title II of H. Con. Res. 14, provisions pertaining to PEOs.
Literal federal measure citations: H.R. 748, H.R. 3223, H.R. 1, H. Con. Res. 14