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August 11, 2022

Here is a summary of the tax provisions in the Inflation Reduction Act of 2022 (the “IRA”), as passed by the Senate, that are likely to be of most interest to U.S. corporate taxpayers, financial institutions, hedge funds, private equity funds, and their investors. The IRA now heads to the House, where Democrats hold a narrow majority, for consideration. The IRA could become law as early as this week.

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