 So any kids, we'll talk more about that later, but obviously that cap is something that's often contingent or something that's contentious. People often debate where that cap should be, but typically it will be going up each year to be in compliance, at least with inflation. Okay, then we got the standard mileage rate. So for 2022, the standard mileage rate for the cost of operating your car, van, pickup, or a panel truck for each mile of business use from January 1st, 2022 to June 30th, 2022 is 58.5 cents per mile. Notice whenever we use this mileage rate, you might think it's the same for any time it might be put in place, so such as for medical use on a schedule A and for charity and so on, but they're not always the same, right? We're talking about the standard mileage rate as it relates to the Schedule C where you have the option possibly of taking the actual deductions related to your car use for business or the mileage rate. This one, they're pretty good about increasing and updating each year. So this is the updated rate and so that's what we would expect to be happening each year, the business and why would it go up each year because of inflation? So we would expect changes to happen in the code even if everything was the same from year to year and it might be in the code just by the code saying they're gonna mark up these dollar amounts in accordance with inflation because the purchasing power of the dollar will go down, the Federal Reserve actually targets the purchasing power of the dollar to decrease meaning there should be inflation of around 2%. So you would expect then that all the caps and all these payout numbers have to take that into consideration from year to year, otherwise the tax code will look silly and sometimes that happens. The tax, some numbers on the tax code aren't marked up for inflation and you look at the number and you're like, why, that's a really low number. Why is that even there? Well, it was significant when they put it in the law, they just didn't increase it with regards to inflation. And so that happens, but the big numbers we would expect them to update them with inflation. So that's here, the business standard mileage rate from July 1st, 2022 to December 31st, 2022 is 62.5 cents per mile. So we've got these two rates for the two halves of the year again, which is kind of messy. Autoriously messy. But it is what it is, software will help us, we'll talk about the mileage rates later. For more information, you can see car and truck expenses in chapter eight of the publication if you wanna jump there. New form 7205 energy efficient commercial building deduction. This new form and its separate instructions are used to claim the section 179D deduction for qualifying energy efficient commercial building expenses. So if that's applicable, you can take a look at the form 7205 for more information on it. Qualified paid sick leave and qualified paid family leave payroll tax credit. The amount of any payroll tax credit taken by an employer for qualified paid sick leave and qualified paid family leave under the family's first coronavirus response act and the American Rescue Plan Act C form 941 and 944. So those are the payroll related items. Remember, of course, during the whole coronavirus situation, they put some laws in place, many of which were attempting to try to keep people in working, keep people on the payrolls even though they were shutting down kind of businesses. So you've got those funny changes that happen to payroll. You can look more on the forms 941 and 944, the payroll forms, if you wanna dive into that more detail, you must include the full amount, both the refundable and non-refundable portions of the credit for qualified sick and family leave wages and gross income for the tax year that includes the last day of any calendar quarter with respect to which a credit is allowed. Note, a credit is available only if the leave was taken after March 31st, 2020 and before October 1st, 2021 and only after the qualified leave wages were paid which might under certain circumstances not occur until a quarter after September 30th, 2021, including quarters during 2022. Business meal expense. For a limited time, business meals are 100% deductible under certain conditions, see meals and lodging later for more information. This of course is one of the expenses that's always kind of confusing because it seems to mix up the concepts of business and personal. So when we think about deducting meals, then we have to make sure that we're properly deducting meals. It used to be that meals and entertainment was like 50% deductible. And then we have these differences between meals and travel kind of expenses. If you're traveling for overnight, then we could have some different differences in the recording. So that's one of the ones that we'll dive into a little bit in more detail when we get into the business expense categories.