The Employee Retention Tax Credit program (ERTC) is a federal initiative established by Congress in the CARES Act. This program enables eligible business owners to receive tax refunds of up to $26,000 per W-2 employee. The qualification criteria primarily include the "Government Order" test, applicable to most businesses, including essential ones. Additionally, there is a "Gross Receipts" test for determining eligibility under the ERTC program. This valuable opportunity provides financial relief and support to businesses during challenging times.