- NY Credits : 1.0
- TX Credits : 1.0
- IRS Enrolled Agent Credits : Federal Tax/Tax Related Matters - 1.0
The Infrastructure Investment and Jobs Act (IIJA) of 2021 was signed into law on November 15, 2021, and contains numerous individual, business, information reporting, pension, and excise tax provisions. Key provisions include the retroactive termination of the employee retention credit back to October 1 and information reporting for digital assets like cryptocurrency. In addition, the Act contains tax provisions covering disaster relief, capital contributions to public utilities, excise taxes, and pension interest rates. This course provides a general review of new developments for professionals with a taxation background who desire to keep current.
Included with subscription(s):
Upon successful completion of this course, the user should be able to:
recognize key tax provisions of the Infrastructure Investment and Jobs Act that impact taxpayers.