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This document provides a brief summary of key tax provisions contained in the Consolidated Appropriations Act, 2021, H.R. 133, that was signed into law on Dec. 27, 2020. This resource also serves as a supplement to engagement letters, organizers, checklists and practice guides contained in the AICPA Tax Section’s 2020 Annual Tax Compliance Kit. Further research and analysis are recommended based on each client’s facts and circumstances.

Additional refundable tax credit

The Act provides a refundable tax credit in the

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