The March 22 deadline for applying to the IRS Voluntary Disclosure Program (VDP) to repay improperly claimed Employee Retention Credits (ERC) at a discount is just around the corner.  The VDP requires businesses to repay only 80% of the improper credits they received while avoiding penalties and interest. It is part of a larger federal effort to stop aggressive marketing of the ERC, which led many businesses to claim improper credits. More information is available here.