Gene Marks writes in The Guardian, U.S. edition, that two tax credits in December’s Taxpayer Certainty and Disaster Tax Relief Act might be more valuable for many small businesses.  Why?  "Because the PPP is a forgivable loan that’s only available to certain businesses, whereas the employee retention tax credit and the work opportunity tax credit are both potential cash payments that are available to a greater number of small businesses," Marks writes. Read article