The continued impacts of the Inflation Reduction Act of 2022, the Tax Cut and Jobs Act (TCJA) and CARES Act of 2021, continues to drive an active tax policy environment. This constant change requires continued analysis and proactive planning for CPAs and their contractor clients.Iannuzzi Manetta is a proud member of CICPAC, the CPAs who know Construction. Our Tax Thought Leadership Committee compiled this brief summary of various tax planning issues potentially impacting construction companies. In the interest of timing, this document only provides a brief overview and reminder of areas for further consideration during planning in 2023 and beyond.