Highlights of the Inflation Reduction Act

On August 16, 2022, President Biden signed the Inflation Reduction Act (IRA) into law. The legislation aims to create clean energy jobs through significant new and extended clean energy investment incentives for both businesses and individuals.

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Explainer: Federal Payroll Credits for Research Activity, How the Credits are Claimed, and The Inflation Reduction Act of 2022 Enhancements

Beginning in 2023, the Inflation Reduction Act of 2022 (the 2022 Act) allows small business employers who invest in research activity to elect a new payroll credit of up to $250,000. 

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