Key tax provisions of the Infrastructure Investment and Jobs Act (video)

On Nov. 15, 2021, President Biden signed into law H.R. 3684, Infrastructure Investment and Jobs Act (IIJA). In general, this legislation authorizes funds for federal-aid highways, highway safety programs and transit programs, and for several other purposes, but it also contains key tax provisions.

Here is a summary of what we know right now.

Employee Retention Credit
Virtual currency
News
Tax extensions
Disaster
Infrastructure Investment and Jobs Act
IIJ Act (IIJA)