New tax law updates & changes at a glance:

  • Recovery Rebate Credit – The credit has expired and cannot be claimed on the 2022 tax return.

  • Earned Income Credit ­– The credit will return to 2020 guidelines and limitations.  

  • Child Tax Credit – The enhanced provisions have expired and returned to 2020 limitations. 

  • Child and Dependent Care Credit – The enhanced provisions have expired and returned to 2020 guidelines. 

  • COVID Retirement Plan Distribution – Third and final distributions installments will be reported on 2022 returns. 

  • Premium Tax Credits – The credit provisions were expanded and extended through 2025. 

  • Energy Efficiency Credits ­– The tax credits have been extended and expanded, going into effect in 2023.  

  • Tax Extenders –All provisions extended through 2021 will expire on December 31, 2022.