在它通过美国国会后近三个月.S. 参议院,美国.S. House of Representatives has passed the Infrastructure Investment and Jobs Act (IIJA), 更广为人知的是两党基础设施法案. While the bulk of the law is directed toward massive investment in infrastructure projects across the country, a handful of noteworthy tax provisions are tucked inside it. 以下是关于他们你需要知道的.
Early termination of the 留住员工的信用
IIJA终止了 留住员工的信用 (伦理委员会)由 关心行为 比原计划提前. 的 美国救援计划法案 (ARPA) had extended the credit to eligible employers for the third and fourth quarters of 2021. 根据新法律, 伦理委员会 - 2021年价值高达7美元,000 per qualifying employee per quarter — is no longer available for wages paid after September 30, 2021年(而不是12月31日, 2021), 除了所谓的“复苏创业企业”.”
的 ARPA generally defines recovery startup businesses as those that began operating after February 15, 2020, and have annual gross receipts for the three previous tax years of less than or equal to $1 million. 这些雇主可以申请最高50美元的伦理委员会,000 total per quarter for the third and fourth quarters of 2021, without showing suspended operations or reduced receipts.
关于数字资产的新信息报告
的 IIJA requires brokers to report to the IRS the cost basis of digital assets transferred by their clients to nonbrokers, similar to how securities brokers report stock and bond trades. “Digital assets” are defined as “any digital representation of value which is recorded on a cryptographically secured distributed ledger or any similar technology.” This definition could ensnare not only cryptocurrencies like Bitcoin and Ethereum, 还包括某些不可替代令牌(NFTs). 的 IIJA expands the definition of the term “broker” to include those who operate trading platforms for digital assets, 比如加密货币交易所.
In addition, the IIJA modifies existing tax law to treat digital assets as cash. 作为一个结果, individuals engaged in a trade or business must submit IRS Form 8300, “现金支付超过10美元的报告,在贸易或业务中收到的000,” when they receive such amounts in one transaction or multiple related transactions.
的 digital assets provisions take effect for returns required to be filed, 以及需要提供的报表, 在12月31日, 2023. 的 IRS is expected to provide guidance before that time, but some businesses may find that accepting cryptocurrencies for payment isn’t worth the reporting burden.
杂项税条款
的 IIJA extends several excise taxes used to fund highway spending, extends and modifies certain Superfund excise taxes, and allows private activity bonds for qualified broadband projects and carbon dioxide capture facilities. It extends pension funding relief and expands certain IRS administrative relief for taxpayers affected by federally declared disasters and “significant fires.”
更多的来
的 majority of the Democrats’ proposed tax law changes, 在某种程度上，他们通过了正在进行的谈判, will be included in the Build Back Better Act (BBBA). BBBA可能, 例如, have significant provisions regarding the child tax credit, 国家和地方税收减免的上限, and limits on the business interest expense deduction. We’ll keep you current on the developments that could affect 这两个 your personal and business’s bottom lines.
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