Infrastructure Investment and Jobs Act Archives

Feature Article

Digital Asset Final Regulations: What Tax Professionals Need to Know

In 2021, Public Law 117-58, the Infrastructure Investment and Jobs Act, §80603, required brokers to report transactions involving digital assets similar to stocks. This includes information on sale pr... Tynisa (Ty) Gaines, EA (She/Her)

Winter 2024, Feature Article, TD 1000, Notice 2024-57, Form 8949, stablecoins, Coinbase, Schedule D, Unemployment Insurance Reauthorization, Form 1099-S, FIFO, and Job Creation Act of 2010, crypto, tax relief, Public Law 111-312, Form 1040, Form 1099-DA, Form 1099, Public Law 117-58, §6045, Form 1099-B, §80603, Reg. §1.1001-7, Infrastructure Investment and Jobs Act, broker, FMV, fair market value, digital asset, First-in-first out, Non-fungible token, Treasury Decision 10000, Revenue Procedure 2024-28, NFT

The ERTC Means Big Dollars for Small Businesses, and It Is Not Too Late

Capitol Corner

The ERTC Means Big Dollars for Small Businesses, and It Is Not Too Late

As small business owners and individuals alike now pass the two-year mark of when their lives were first upended by COVID-19 shutting down the world and their livelihoods, many fraught mo... Thad Inge and Claire Nevill

May/June 2022, Capitol Corner, relief, ERTC, Coronavirus Aid, small business, CARES Act, PPP, American Rescue Plan Act, Consolidated Appropriations Act, Infrastructure Investment and Jobs Act, Emergency Economic Injury Disaster Loan, EIDL, employee retention tax credit

Important Things to Know for Tax Year 2021 Returns

Tax News Briefs

Important Things to Know for Tax Year 2021 Returns

Infrastructure Investment and Jobs Act On November 5, 2021, Congress passed the Infrastructure Investment and Jobs Act (H.R. 3684), which President Biden is expected to sign into law. The new law addresses provisions rel... TheTaxBook

Jan/Feb 2022, Tax News Briefs, §408, corporation, Robert T. Stafford Disaster Relief and Emergency Assistance Act, Tax Court, §118, gross income, Form 8300, virtual currency, Consolidated Appropriations Act, fair market value, employee retention credit, §142(a), §45Q(f), Infrastructure Investment and Jobs Act, Notice 2021-63, American Rescue Plan Act of 2021, §7508A