Notwithstanding the deep political divisions that continue to fester in the Nation’s Capital, there seems to be bipartisan agreement about correcting one major problem for small business by reinstating the business-friendly Employee Retention Tax Credit (ERTC). Republicans Carol Miller (R-WV) and Kevin Hern (R-OK) joined Democrats Stephanie Murphy (D-FL) and Terri Sewell (D-AL) in filing the Employee Retention Tax Credit Reinstatement Act last week. The legislation now has 17 co-sponsors in the U.S. House – 9 republicans and 8 democrats.  First enacted as part of the original CARES Act back in March of 2020, the ERTC targeted relief for eligible small businesses that experienced a significant reduction in revenue (50% in 2020, 20% in 2021) resulting from the coronavirus pandemic and the accompanying government restrictions and shutdowns. It was initially scheduled to be available to eligible employers through December 2021, however with President Biden signing the $1 trillion infrastructure bill last month, the ERTC was officially ended as of September 30, 2021. The ERTC provided eligible businesses with quarterly tax credits up to $5,000 per employee in 2020 and $7,000 per employee per quarter in 2021. It remains to be seen if the resurrected ERTC will advance in Congress, but it has been filed and is at least under consideration. The National Restaurant Association (NRA), the Coalition of Franchisee Associations (CFA) and the National Federation of Independent Businesses (NFIB) are just some of the business industry groups advocating for its reinstatement.