Small businesses are the backbone of our economy, but they are often the most vulnerable during disasters. Whether it’s a natural calamity, a pandemic, or another unforeseen event, the impact on small businesses can be profound. Mother Nature can be unexpectedly harsh leaving a wake of massive human and economic destruction and disruption. The Disaster Employee Retention Tax Credit [DERC] is a federal income tax credit designed to encourage employers to retain affected employees after any of the 59 eligible 2018-2020 natural disasters in 28 states and territories across the US.