Department of Treasury March 9, 2023 – Federal Register Recent Federal Regulation Documents

Recapture of Excess Employment Tax Credits Under the American Relief Plan Act of 2021; Correction
Document Number: 2023-04828
Type: Rule
Date: 2023-03-09
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a temporary regulation (TD 9953) that was published in the Federal Register on September 10, 2021. These temporary regulations authorize the assessment of any erroneous refund of the tax credits paid under sections 3131, 3132 (including any increases in those credits under section 3133), and 3134 of the Code.
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