IRS Program Allows Employers to Correct a Mistaken Tax Credit

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"> <div class="text aem-GridColumn aem-GridColumn--default--12"><div id="text-53055741ad" class="cmp-text"> <p>The IRS has announced a new <a href="https://www.irs.gov/coronavirus/employee-retention-credit-voluntary-disclosure-program">voluntary disclosure program</a> for employers that erroneously claimed the <a></a><a href="https://www.irs.gov/coronavirus/frequently-asked-questions-about-the-employee-retention-credit">employee retention credit</a> (ERC). The refundable tax credit was meant to help businesses that struggled when some state and local governments required nonessential businesses to close or cancel events during the pandemic.</p> <p>However, many employers that were not actually eligible for the credit applied for and received funds. Many were duped by scammers who gave them false information and urged them to apply. The disclosure program is open through March 22.</p> <p>Employers can withdraw their ERC claim if they haven’t already gotten the money, and they will be treated like there was never a claim, according to Starling Marshall, an attorney with Crowell & Moring in New York City. If the employer already received the money, it can complete the voluntary disclosure paperwork and pay 80 percent of the total credit back.</p> <p>However, if the employer keeps the money, it could get audited, and the IRS could determine that the employer received the tax credit in error. Then the employer would have to refund 100 percent of the total credit plus interest and any potential penalties, Marshall said.</p> <p>“In cases of fraud, an employer could also face a criminal investigation and possible prosecution for submitting a false tax claim to the IRS,” said Matthew Lee, an attorney with Fox Rothschild in Philadelphia.</p> <p>“Practically speaking, this program presents a brief window of opportunity for employers to take a close look at their ERC submissions and confirm their eligibility,” said <a>Matthew</a> Chiarello, an attorney with Snell & Wilmer in Phoenix. “It may be worthwhile to work through the eligibility requirements with fresh eyes and confirm the credit calculations with legal, accounting, and HR input.” </p> <h2><b>Who Is Eligible?</b></h2> <p>To be eligible for the tax credit, a business must meet one of these three criteria:</p> <ul><li>It sustained a full or partial suspension of operations due to a government order limiting commerce, travel or group meetings because of COVID-19 during 2020 or the first three quarters of 2021.</li><li>It experienced a significant decline in gross revenue during 2020 or a decline in gross revenue during the first three quarters of 2021.</li><li>It qualified as a recovery startup business for the third or fourth quarters of 2021.</li></ul> <p>Government agencies are not eligible, nor are employers that experienced supply chain disruptions but did not experience a suspension of operations due to a government order, according to the IRS.</p> <p>It may be difficult for an employer to determine if its revenue downturn or operations slowdown was significant enough to qualify for the tax credit.</p> <p>“I don’t know how many people are really sure they shouldn’t have gotten this money. People are still confused about the proper bases for this credit,” Marshall said.</p> <p>Making the confusion worse was a slew of marketers that heavily advertised to get businesses to apply for the tax credit, even if they didn’t qualify.</p> <p>“There has been some really aggressive marketing,” Marshall said. “There’s been a lot of companies that marketed, ‘You may be eligible for millions of dollars in ERC money.’ That’s hard to turn down. A lot of them are taking a percentage of whatever you get paid, or they’re taking a percentage of whatever was the estimate of what you might get paid.”</p> <p>She recommended employers work with a trusted tax advisor who will not benefit if the employer does not qualify for the credit.</p> <p>The marketers “sold eligibility opinions to business for exorbitant fees—often a percentage of the tax credit claimed by the business. Many of these eligibility determinations are bare-bones and unsupportable, and will not likely withstand scrutiny by the IRS,” Lee said.</p> <p>Employers cannot claim the ERC on wages that were reported as payroll costs for Paycheck Protection Program (PPP) loan forgiveness.</p> <p>“It is not atypical for an employer to have filed in good faith only to realize later that they missed something, such as failing to factor in PPP forgiveness, accounting for the wrong portion of qualified wages, [or] falling short of the eligibility standards in a given quarter,” Chiarello said. “This new IRS program provides the space to be methodical in ensuring eligibility and avoiding potential audit and penalty.”</p> </div> </div> </div> </div> </div> <div class="layout-container__wave-wrapper wave-bottom"> <svg class="layout-container__wave" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 1440 81" fill="none"> <path d="M720 40.3543C1146.19 129.464 1440 40.3543 1440 40.3543V80.75H0V40.3543C0 40.3543 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It does not offer legal advice, and cannot guarantee the accuracy or suitability of its content for a particular purpose. <a title="Disclaimer" href="/about/terms-of-use#disclaimer">Disclaimer</a></p> </div> </div> </div> </div> </div> <div class="layout-container__wave-wrapper wave-bottom"> <svg class="layout-container__wave" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 1440 81" fill="none"> <path d="M720 40.3543C1146.19 129.464 1440 40.3543 1440 40.3543V80.75H0V40.3543C0 40.3543 293.808 -48.7553 720 40.3543Z" fill=""></path> </svg> </div> </div> </div> <div class="separator footer__separator aem-GridColumn aem-GridColumn--default--12"> <div id="separator-e93d3add19" class="cmp-separator"> <hr class="cmp-separator__horizontal-rule separator_hr"/> </div></div> <div class="list aem-GridColumn aem-GridColumn--default--12"> <div class="list-component list-component__horizental-list "> <ol class="list-component__item"> <li class="list-component__item__listitem"> <div class="list-component__item__listitem__listtext"> <p> <a data-cmp-data-layer="{"list-44ca3adcf70":{"ctaText":null,"previousPageURL":"https://www.shrm.org/topics-tools/employment-law-compliance/employee-retention-tax-credit","@type":"shrm/components/list","linkType":"Custom Link","destinationPageURL":"","componentName":"list_2133776246"}}" data-cmp-clickable href="/about/privacy-policy" target="_self"> Privacy Policy </a> </p> </div> </li> <li class="list-component__item__listitem"> <div class="list-component__item__listitem__listtext"> <p> <a data-cmp-data-layer="{"list-44ca3adcf71":{"ctaText":null,"previousPageURL":"https://www.shrm.org/topics-tools/employment-law-compliance/employee-retention-tax-credit","@type":"shrm/components/list","linkType":"Custom Link","destinationPageURL":"","componentName":"list_2133776246"}}" data-cmp-clickable href="/about/terms-of-use" target="_self"> Terms of Use </a> </p> </div> </li> <li class="list-component__item__listitem"> <div class="list-component__item__listitem__listtext"> <p> <a data-cmp-data-layer="{"list-44ca3adcf72":{"ctaText":null,"previousPageURL":"https://www.shrm.org/topics-tools/employment-law-compliance/employee-retention-tax-credit","@type":"shrm/components/list","linkType":"Custom Link","destinationPageURL":"","componentName":"list_2133776246"}}" data-cmp-clickable href="/about/accessibility" target="_self"> Accessibility </a> </p> </div> </li> </ol> </div>    </div> </div> </div> </div> <div class="layout-container__wave-wrapper wave-bottom"> <svg class="layout-container__wave" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 1440 81" fill="none"> <path d="M720 40.3543C1146.19 129.464 1440 40.3543 1440 40.3543V80.75H0V40.3543C0 40.3543 293.808 -48.7553 720 40.3543Z" fill=""></path> </svg> </div> </div> </div> <div class="experiencefragment aem-GridColumn aem-GridColumn--default--12"> <div id="experiencefragment-0799cc3327" class="cmp-experiencefragment cmp-experiencefragment--temporary-css-fixes"> <div class="layout-container__wrapper"> <div class="layout-container__wave-wrapper wave-top"> <svg class="layout-container__wave" viewBox="0 0 360 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M183 14.0288C76.452 -8.29799 0 14.1418 0 14.1418L0 0L360 0V14.2138C360 14.2138 289.548 36.3556 183 14.0288Z" fill=""/> </svg> </div> <div id="container-638b58b47c" class="cmp-container localnav-anchorlink container-638b58b47c"> <div class="layout-container__inner"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="embed aem-GridColumn aem-GridColumn--default--12"><div data-cmp-data-layer="{"embed-48422157ce":{"@type":"shrm/components/embed","repo:modifyDate":"2024-08-26T15:50:53Z"}}" id="embed-48422157ce" class="cmp-embed">  <style> .v-align > .layout-container__wrapper > .cmp-container > .layout-container__inner > .aem-Grid, .equal-heights > .layout-container__wrapper > .cmp-container > .layout-container__inner > .aem-Grid { display: flex; flex-wrap: wrap; } .v-align .layout-container__wrapper, .v-align .cmp-container, .v-align .layout-container__inner, .v-align .aem-Grid{ height:100%; align-items:center; } .v-align .layout-container__wrapper { background-position: center; } .equal-heights .container > .layout-container__wrapper, .equal-heights .container > .layout-container__wrapper > .cmp-container, .equal-heights .container > .layout-container__wrapper > .cmp-container > .layout-container__inner{ height:100%; } .button.d-inline { display: inline-block; width: unset !important; margin: 0 15px 15px 0; float:unset !important; } @media only screen and (max-width:768px){ .button.d-inline { display: block; width: 100% !important; margin: 0 0 15px 0; }} </style> </div> </div> </div> </div> </div> <div class="layout-container__wave-wrapper wave-bottom"> <svg class="layout-container__wave" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 1440 81" fill="none"> <path d="M720 40.3543C1146.19 129.464 1440 40.3543 1440 40.3543V80.75H0V40.3543C0 40.3543 293.808 -48.7553 720 40.3543Z" fill=""></path> </svg> </div> </div> </div> </div> <div class="experiencefragment aem-GridColumn aem-GridColumn--default--12"> <div id="experiencefragment-4fb343ec06" class="cmp-experiencefragment cmp-experiencefragment--temporary-css-fixes"> <div class="layout-container__wrapper"> <div class="layout-container__wave-wrapper wave-top"> <svg class="layout-container__wave" viewBox="0 0 360 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M183 14.0288C76.452 -8.29799 0 14.1418 0 14.1418L0 0L360 0V14.2138C360 14.2138 289.548 36.3556 183 14.0288Z" fill=""/> </svg> </div> <div id="container-9bde17bc70" class="cmp-container localnav-anchorlink container-9bde17bc70"> <div class="layout-container__inner"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="embed aem-GridColumn aem-GridColumn--default--12"><div data-cmp-data-layer="{"embed-fc794efd16":{"@type":"shrm/components/embed","repo:modifyDate":"2024-11-13T18:38:59Z"}}" id="embed-fc794efd16" class="cmp-embed">  <style> /* ----- hide one trust while authoring ----- */ .aem-AuthorLayer-Edit .onetrust-pc-dark-filter{ background:none; } .aem-AuthorLayer-Edit #onetrust-consent-sdk{ display:none; } /* ----- Add sponsoring styles ----- */ .storycard.sponsored .storycard__link-wrapper{ position:relative; } .storycard.sponsored .storycard__link-wrapper:after { content: 'Sponsored'; width: 100%; height: 24px; color: #999; font-size: 16px; letter-spacing: .025rem; line-height: 1.2em; padding-top: 3px; font-weight: 600; display: block; position: absolute; top: 0; bottom: 54px; padding-left: 0; background-repeat: no-repeat; background-position: left 1px top; } /* ----- Adjust Article Heading sizes ----- */ .contentintro .content__title, .text .cmp-text h1, #main_content h1 { font-size: 40px; line-height: 48px; font-weight: 700; } .text .cmp-text h2, .cmp-text .shrm-Element-H2, .shrm-Element-Subtitle, #main_content h2 { font-size: 32px; line-height: 40px; font-weight: 700; } .text .cmp-text h3, .cmp-text h3, .cmp-text .shrm-Element-H3, #main_content h3 { font-size: 24px; line-height: 32px; font-weight: 700; } .text .cmp-text h4, #main_content h4 { font-size: 20px; line-height: 28px; font-weight: 700; } .text .cmp-text h5, #main_content h5 { font-size: 18px; line-height: 26px; font-weight: 700; } .text .cmp-text h6, #main_content h6 { font-size: 16px; line-height: 24px; font-weight: 700; } .text.styled-table .cmp-text table { border-color: #ededed !important; border-width: 1px; margin-bottom: 15px; } .text.styled-table .cmp-text table tr td, .text.styled-table .cmp-text table tr th { padding: 10px; } .text.styled-table .cmp-text table tr th { background: #1b3c69; color: white; } .mb-2 { margin-bottom: .5rem !important; } .mb-3 { margin-bottom: 1rem !important; } .mb-4 { margin-bottom: 1.5rem !important; } .text-center { text-align: center; } .icon-small .cmp-image, .icon-small img { max-width: 75px; max-height: 75px; height: auto; width: 100%; } .icon-medium .cmp-image, .icon-medium img { max-width: 150px; max-height: 150px; height: auto; width: 100%; } .icon-large .cmp-image, .icon-large img { max-width: 250px; max-height: 250px; height: auto; width: 100%; } .icon-xlarge .cmp-image, .icon-xlarge img { max-width: 350px; max-height: 350px; height: auto; width: 100%; } .object-fit-contain .cmp-image img { object-fit: contain; max-height: 600px; object-position: center; } .color-yellow .separator_hr { border-color: #f1b850; border-width: .15rem; margin: 15px 0; width: 70px; } .image-center .cmp-image, .image-right .cmp-image { display: inline-block } .image-center { text-align: center; } .image-right { text-align: right; } .mw-600 .cmp-text, .aem-Grid>.aem-GridColumn.aem-GridColumn--default--none.mw-600 { max-width: 600px; margin: 0 auto !important; display: block; float: none !important; clear: both !important; } .mw-800 .cmp-text, .aem-Grid>.aem-GridColumn.aem-GridColumn--default--none.mw-800 { max-width: 800px; margin: 0 auto !important; display: block; float: none !important; clear: both !important; } .mw-1000 .cmp-text, .aem-Grid>.aem-GridColumn.aem-GridColumn--default--none.mw-1000 { max-width: 1000px; margin: 0 auto !important; display: block; float: none !important; clear: both !important; } .brand-item__img { max-height: 30px; } .text .cmp-text blockquote, .shrm-widearticle-Element-wideArticlePullQuote { font-family: 'ProximaNova'; font-weight: 400 !important; font-size: 1.6rem !important; line-height: 1.3em !important; padding: 65px 0 0 0 !important; position: relative; margin: 30px 0 15px 0 !important; } .shrm-widearticle-Element-wideArticlePullQuote>span { font-size: unset !important; font-weight: unset !important; color: unset !important; } .text .cmp-text blockquote:before, .shrm-widearticle-Element-wideArticlePullQuote:before { content: ''; height: 48px; width: 60px; position: absolute; left: 0; top: 0; background-position: center; background-image: url("data:image/svg+xml;base64,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"); } .text.text-white .cmp-text blockquote:before, .text-white .shrm-widearticle-Element-wideArticlePullQuote:before { background-image: url(data:image/svg+xml;base64,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) } .shrm-widearticle-Style-Caption { font-size: 18px !important; font-weight: 400; } .cmp-text img { width: auto; } .hero__content ol { list-style: decimal; } .hero__content ul { list-style: disc; } .hero__content li { margin-left: 20px; margin-bottom: 8px; } .hero__content li:last-of-type { margin-bottom: 0; } #one_column { max-width: 1000px; margin: 0 auto; } .content-details-pg .layout-container .layout-container__wrapper .breadcrumb-wrapper>.layout-container__inner, .content-details-pg .main_content>.layout-container__inner .layout-container__inner:first-of-type { max-width: 1000px; margin: 0 auto; } .content-details-pg .contentintro .image { max-width: 1000px; height: auto; margin: 0 auto; } .contentintro img { padding-bottom: 0 !important; } .contentintro .image { padding: 0 !important; } .footer__legal-links li a, .footer__legal-links li { text-decoration-line: none !important; } .social-icon__image img{ object-fit: unset; width: 100%; height: auto; max-width: 32px; } .social-icon__list{ margin-right:8px; } .cmp-experiencefragment--footer .aem-GridColumn{ float:left !important; margin:unset; max-width:unset; } #footer_fix .cmp-text ul { list-style: none; padding: 0; margin: 0; } #footer_fix .cmp-text ul li { padding: 0; margin: 0 0 8px 0; } ul.fa-ul { list-style: none; } .fa-ul li { position: relative; margin-bottom: 8px; } .fa-ul li:before { content: ''; height: 10px; width: 10px; display: block; border: 1px solid black; position: absolute; left: -20px; top: 6px; } .hero .hero__container .hero__content p>a, .accordionBlocks .cmp-accordion__item p>a { color: white; text-decoration: underline; } .text-white .cmp-text { color: white; } .text-white .cmp-text a:link, .text-white .cmp-text a:visited { color: white; text-decoration: underline; } .storycard__title-text { color: black; } .storycard__title-text a:link, .storycard__title-text a:visited { color: #3375b8; } .biography-card .shrmImage { width: 100%; } .hero__container { min-height: 600px; } .shrm-Table-stripedTable { width: unset !important; margin-bottom: 15px; } .shrm-TableOddRow-stripedTable { background: white; } .shrm-TableEvenRow-stripedTable { background: rgb(239, 237, 237) !important; } .shrm-Table-stripedTable tr td { padding: 8px 15px; } .shrm-TableEvenCol-stripedTable span, .shrm-TableOddCol-stripedTable span { background-color: unset !important; line-height: unset; display: inline-block; } .newsletter { background: #1b3c69; } .mega-menu .button__text { min-width: unset; text-align: left; } /* ----- member non member spacing fix ----- */ .layout-container:not(.container-full,.teaserWave) > .layout-container__hide-member > .layout-container__wrapper > .cmp-container > .layout-container__inner, .layout-container:not(.container-full,.teaserWave) > .layout-container__hide-non-member >.layout-container__wrapper>.cmp-container>.layout-container__inner{ margin:0 auto; max-width: 1224px; padding: 80px 12px; } .large-padding .layout-container__hide-member > .layout-container__wrapper > .cmp-container > .layout-container__inner, .large-padding .layout-container__hide-non-member > .layout-container__wrapper > .cmp-container > .layout-container__inner{ padding-top:80px !important; padding-bottom:80px !important; } .medium-padding .layout-container__hide-member > .layout-container__wrapper > .cmp-container > .layout-container__inner, .medium-padding .layout-container__hide-non-member > .layout-container__wrapper > .cmp-container > .layout-container__inner{ padding-top:40px !important; padding-bottom:40px !important; } .small-padding .layout-container__hide-member > .layout-container__wrapper > .cmp-container > .layout-container__inner, .small-padding .layout-container__hide-non-member > .layout-container__wrapper > .cmp-container > .layout-container__inner{ padding-top:20px !important; padding-bottom:20px !important; } .no-top-bottom-padding .layout-container__hide-member > .layout-container__wrapper > .cmp-container > .layout-container__inner, .no-top-bottom-padding .layout-container__hide-non-member > .layout-container__wrapper > .cmp-container > .layout-container__inner{ padding-top:0 !important; padding-bottom:0 !important; } .no-padding .layout-container__hide-member > .layout-container__wrapper > .cmp-container > .layout-container__inner, .no-padding .layout-container__hide-non-member > .layout-container__wrapper > .cmp-container > .layout-container__inner{ padding:0 !important; } .video-modal.modal{ background:rgba(0, 0, 0, .75); } .modal-body iframe{ border:none; } /* ----- Fix extra space between image and article text on 2 col template -----*/ .article-2-cols .main_content .container:nth-of-type(2) .layout-container__inner{ padding:0 15px 40px 15px; } .article-sidebar{ max-width:300px; float:right; padding:30px; background:#f5f8fb; margin:0 0 30px 30px; border-radius:10px; border: 1px solid rgba(0, 0, 0, .08); } .article-sidebar ul, .article-sidebar ol{ margin:0 0 15px 0; padding:0 0 0 20px; } .article-sidebar ul li, .article-sidebar ol li{ margin-bottom:8px; } /* ----- Spacer Styling ----- */ .separator.sm-space .separator_hr, .separator.md-space .separator_hr, .separator.lg-space .separator_hr { border: none !important; margin:0; } .separator.sm-space { padding: 8px 0; } .separator.md-space { padding: 15px 0; } .separator.lg-space { padding: 30px 0; } /* ----- Temporary Nav Updates ------ */ .nav-cmp .nav-cmp__logo-bar { padding: 10px 0; min-height:77px; } .nav-cmp .nav-cmp__logo-bar>.logo, .nav-cmp .nav-cmp__logo-bar__logo { position: relative; top: unset; right: unset; bottom: unset; left: unset; display: block; margin: 0 0 0 16px; height: auto; } .nav-cmp .logo-bar-wrapper img { height: 50px; } .nav-cmp__menu-bar { width: 100%; justify-content: left; } .nav-cmp__menu-bar__list { width: 100%; margin: 0 16px; } .nav-cmp__brands-list li .brand-item__img, .mbl-nav__brand-bar__brands-list li .brand-item__img{ max-width:100px; width:100%; max-height: 26px; } .local-navigation{ z-index:3; } .advertisement-desktop { display: inline-block; position:relative; padding-bottom:25px; } .advertisement-desktop:after { content: 'Advertisement'; display: block; text-align: right; position: absolute; font-size:12px; color:#999; right: 4px; bottom: 0; } .advertisement { text-align: center; } /* ----- start media queries -----*/ @media only screen and (max-width:568px){ .logo-bar-wrapper { position: absolute; left: 70px; } .logo-bar-wrapper .nav-cmp__logo-bar{ margin:0; } .logo-bar-wrapper img{ max-width:175px; } } @media only screen and (max-width:768px) { .columncontrol__column { margin-bottom: 20px; } /* ----- Adjust mobile article styling for 2 column template ----- */ .article-2-cols #main_content .contentintro .content__intro h1.content__title{ font-size: 32px; line-height: 1.2em; margin:0 0 8px 0; } .article-2-cols #main_content h2{ font-size: 28px; line-height: 1.2em; } .article-2-cols #main_content h3{ font-size: 24px; line-height: 1.2em; } .article-2-cols #main_content h4{ font-size: 20px; line-height: 1.2em; } .article-2-cols #main_content h5{ font-size: 18px; line-height: 1.2em; } .article-2-cols #main_content h6{ font-size: 16px; line-height: 1.2em; font-weight:bold; } .article-2-cols .contentintro .content__intro .pretitle{ margin:0 0 6px 0; } .article-2-cols .contentintro .shrmImage{ margin-bottom:15px; } .article-2-cols .contentintro .content__author--info{ margin:0 0 8px 0; } .article-2-cols .contentintro .content__author--info, .article-2-cols .contentintro .content__author--info .content__date, .article-2-cols .contentintro .content__author--info .content__author{ font-size:14px; } .article-sidebar{ max-width:unset !important; float:none !important; margin:15px 0 !important; } } @media screen and (min-width: 768px) and (max-width: 1279px) { .mega-menu-container-mobile .mega-menu-wrapper-mobile .mega-menu__image { height: auto; } } @media screen and (max-width: 1279px) { .infonotificationbar .infobar{ bottom:0; } } /* ----- start print styles ----- */ @media print{ @page :left { margin: 1.5cm; } @page :right { margin: 1.5cm; } header, footer, .breadcrumb, .content__contact, .tag, .newslettersignup, .print_hide, .related_articles, .article-2-cols .col-md-4, ._hj_feedback_container { display:none; } .layout-container__wrapper, .layout-container__inner{ padding:0 !important; } h1 { font-size: 24px !important; line-height:1.3em !important; } h2 { font-size: 18px !important; line-height:1.3em !important; } h3, h4, h5, h6 { font-size: 14px !important; line-height:1.3em !important; } .cmp-image__image{ margin-bottom:30px; box-shadow:none !important; } .cmp-text img{ float:none; display:block !important; margin:30px auto !important; max-height: 925px; page-break-inside:avoid; page-break-after:avoid; } .text .cmp-text blockquote{ padding-top:0 !important; } .text .cmp-text blockquote:before{display:none;} .cmp-text a:link, .cmp-text a:visited { font-weight: bold; text-decoration: underline; } .cmp-text a[href^=http]:after { content:" - ( " attr(href) " ) "; } } /* ----- Navigation Style Updates ----- */ @media only screen and (min-width:1081px){ .mega-menu-title{ font-size:26px; margin-bottom:15px; padding-bottom:15px; position:relative; } .mega-menu-wrapper-desktop .mega-menu .mega-menu__title-wrapper{ margin:0 0 30px 0; position:relative; } .mega-menu-wrapper-desktop .event-wrapper .cmp-navigation__item--level-1, .mega-menu-wrapper-desktop .event-wrapper .mega-menu-event{ padding:10px 0; } .mega-menu-wrapper-desktop .mega-menu .mega-menu__title-wrapper .mega-menu-title:after{ content:''; display:block; position:absolute; border-bottom:4px solid #fbb533; max-width:100px; width:100%; height:4px; bottom:0; } .mega-menu-wrapper-desktop .event-wrapper .cmp-navigation__item--level-1 h6.mega-menu-event-list__item-title, .mega-menu-wrapper-desktop .event-wrapper .mega-menu-event h6.mega-menu-event-list__item-title{ padding:0; margin:0; } .mega-menu-wrapper-desktop .event-wrapper .cmp-navigation__item--level-1 p, .mega-menu-wrapper-desktop .event-wrapper .mega-menu-event p { padding:0 10px; margin: 0 0 10px 0; } .event-wrapper .cmp-navigation__item--level-1 h6 > a { display:inline-block; width:100%; padding:4px 10px; line-height: 1.3em; } .event-wrapper .cmp-navigation__item--level-1 h6 > a:hover { text-decoration:underline; color:#0076be; } .mega-menu-event-list{ margin:4px 0 !important; position:relative; } .mega-menu-wrapper-desktop .event-wrapper .cmp-navigation__item--level-1-list .cmp-navigation__item--level-2, .mega-menu-wrapper-desktop .event-wrapper .cmp-navigation__item--level-1-list__item, .mega-menu-wrapper-desktop .event-wrapper .mega-menu-event-list .cmp-navigation__item--level-2, .mega-menu-wrapper-desktop .event-wrapper .mega-menu-event-list__item { padding:0; 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IRS Program Allows Employers to Correct a Mistaken Tax Credit