Key tax provisions of the Infrastructure Investment and Jobs Act (video)By: NATP Research
November 18, 2021

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
Employee Retention Credit
Virtual currency
Tax Extensions
Infrastructure Investment and Jobs Act
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Information included in this article is accurate as of the publish date. This post is not reflective of tax law changes or IRS guidance that may have occurred after the date of publishing. All taxpayer circumstances are different, and NATP recommends contacting research services if you have specific questions about your clients’ tax situations.

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