B2C Government payroll payroll tax 
CTP
JUNE 21, 2023
Research in the arts, humanities, or soft sciences Funded research from a grant, government, or other outside entities The changes listed in TJCA did not have a material impact on the section 41 credit. As noted in section 41(h), qualified small businesses can currently utilize the R&D credit to offset payroll tax.
CTP
AUGUST 10, 2023
This credit was introduced toward the beginning of the COVID-19 pandemic in 2020 in response to the massive number of workers who could not work due to government shutdowns and related reasons. However, the ERC is a credit against payroll taxes, and tax exempt organizations still pay payroll taxes.
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