The Employee Retention Credit (ERC), a part of the Coronavirus Aid, Relief, and Economic Security (CARES) Act, was designed to help businesses recover from the financial challenges posed by the pandemic. The ERC offers eligible businesses a payroll tax refund of up to $26,000 per employee who remained on the payroll during the pandemic. However, despite its potential benefits, the ERC is underutilized, with many businesses not claiming their refund.