- Energy-related provisions
- Mortgage insurance premiums as qualified residence interest (sec. 163(h)(3)(E)(iv))
- Modification of limitation on charitable contributions (sec. 2205 of P.L. 116-136, as amended)
- Credit for health insurance costs of eligible individuals (sec. 35(b)(1)(B))
- Special rule for health and dependent care flexible spending arrangements (sec. 214 of Div. EE of P.L. 116-260)
- Enhanced credits from the American Rescue Plan:
Child Tax Credit (sec. 24)
Child and Dependent Care Credit (sec. 21)
Earned Income Credit (sec. 32)
Premium Tax Credit (sec. 36B)
- 2021 Recovery Rebate Credit (sec. 6428B)
- Employment Tax Changes