If you're not familiar with the ERC, it's not a surprise. Because many employers didn't initially qualify for this credit, they didn't continue to pursue it. At the time that it was started in the CARES Act, companies that had received PPP funding were not allowed to participate in the credit. However, when the Consolidated Appropriations Act of 2021 (CAA) was passed on December 27, 2020, this restriction was removed, which allows over one million more employers to qualify for the program. But what does it take to qualify?