Employer Assistance Coordination Act This bill permits certain small employers who participate in the Payroll Protection Program established to assist such employers adversely affected by the COVID-19 (i.e., coronavirus disease 2019) public health emergency to also claim the refundable employee retention tax credit if their businesses have experienced a significant reduction in revenue or have closed pursuant to a government order. The bill prohibits employers from using funds from both programs based upon the same wages paid to their employees.