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Employee Retention Credit | 12 Months Ended
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Dec. 31, 2024
Employee Retention Credit |
Employee Retention Credit | Note 10 – Employee Retention Credit During 2022, the Company conducted an analysis as to whether it was entitled to employee retention credits (“ERC”) under the CARES Act as amended by the Taxpayer Certainty and Disaster Tax Relief Act of 2020 and the American Plan Act of 2021. Based on the analysis, the Company determined that it was entitled to an ERC of approximately $1.5 million and recognized a receivable of $1.5 million as of December 31, 2022. The Company received the ERC credit in July 2023. CVD EQUIPMENT CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2024 and 2023

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