On 10 November 2021, the U.S. IRS issued Revenue Procedure 2021-45, which provides the tax year 2022 annual inflation adjustments for more than 60 tax provisions, including the tax rate schedules and other tax changes. One highlighted change is that the Consolidated Appropriation Act for 2021 made the energy efficient commercial buildings deduction permanent for taxable years beginning after 31 December 2020. Other changes have been summarized by the IRS as follows: --- Highlights of changes in Revenue Procedure 2021-45: The tax year 2022 adjustments described below generally apply to tax returns filed in 2023. The tax items for tax...