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Bipartisan Infrastructure Bill

House passed Infrastructure Bill

After months of quarreling, the House has agreed to a motion to concur in the amendments made by the Senate to the Bipartisan Infrastructure Framework, known as the Infrastructure Investment and Jobs Act.

President Biden Expected to Quickly Sign Bipartisan Bill

The bill now heads to President Biden’s desk. He will presumably sign the legislation into law although he had tied the BIF to the Build Back Better bill, which has not yet been passed.

What Does the Infrastructure Bill Include?

The notable tax provisions of the bill include:

Early End to Employee Retention Credit (ERTC)

The bill changes the employee retention credit so that you can only take it through the third quarter of 2021. Wages paid after September 30, 2021, will not be eligible except for recovery startup businesses (you can claim the credit for Q4 2021).

Change to definition of “recovery startup business”

The bill removes the requirement that a “recovery startup business” cannot be a business that experienced a government shutdown or that had an 80% drop in gross receipts as compared to the same calendar quarter of 2019.

Cryptocurrency Reporting Requirements

Effective in 2024, cryptocurrency brokers should file information returns reporting crypto transactions under I.R.C. §6045. Reporting will apply to digital assets acquired after 2022.

Treating Cryptocurrency as “cash” for I.R.C. §6050I reporting of cash received by a business.

Amendments to 60-Day Mandatory Extension

Amends the mandatory 60-day extension in I.R.C. §7508A(d) to clarify that the extension is mandatory, is not discretionary by the IRS, and does not require IRS action to apply. Effectively reverses the position taken by the IRS in recent regulations under §7508A(d).

Your business is unquestionably facing some difficult tax choices this year. I’m always delighted to assist business owners in saving money on taxes. I can run your numbers in our in-house tax calculator and provide you with a detailed tax assessment at no-cost, reach out today!


Do you own a business and need some advice on how to reduce tax payments?

Saving money can be difficult, but it’s easier when you implement a tax planning strategy. We have an endless supply of strategies for our clients in Texas and they are saving themselves from having to pay thousands on taxes!


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