CARES Act Assistance for Employers and Employees--The Paycheck Protection Program, Employee Retention Tax Credit, and Unemployment Insurance Benefits: Overview (Part 1) [Updated April 10, 2020] [open pdf - 731KB]
From the Document: "The Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136) includes numerous provisions to assist employers and employees during the COVID-19 [coronavirus disease 2019] economic downturn. This Insight compares (1) SBA's [Small Business Administration] Paycheck Protection Program; (2) the employee retention tax credit; and (3) Unemployment Insurance."
CRS Insight, IN11324
Congressional Research Service: https://crsreports.congress.gov/