 It is available for 2022. So these are gonna be kind of specific types of credits like most credits basically are. They're gonna be for specific types of things. The government typically deviating from the general concept of an income tax. Remember, a general concept of an income tax would mean that you would allow deductions for those things that you needed to consume in order to generate revenue because the tax should be based not on gross income but on net income. That just makes sense from an income tax type of system. That makes sense most clearly in the Schedule C. That's why we have an income statement on the Schedule C. But the government wants to incentivize us and nudge us in other ways as well, which leads to deductions that have nothing to do with expenses that we needed to consume to generate revenue and then this whole concept of credits, which is outside the whole income statement altogether, which are other ways to kind of put in other things in there, which will confuse things but also allow the government to provide incentives which you may be in favor or not in favor of any given incentive. All right, so we have the alternative fuel vehicle refueling property credit. That's on form 8-9-1-1. This credit applies to the cost of any qualified vehicle fueling property. So for more information on that one, if that applies to you, you can see form 8-9-1-1. Look at the form and instructions on the IRS website for any of the credits that might be applicable to you. You've got the alternative motor vehicle credit. That's on form 8-9-1-0. For more information for that, you can go to form 8-9-1-0. Biodiesel, renewable diesel or sustained aviation fuel mixture credit. Obviously that's quite specific for the credit. You've got form 8-8-6-4. If you wanna take a look at that in more detail, biofuel producer credit. That's on form 4-6-7-8. So you can check that out on the IRS website. Carbon oxide sequestration credit. So obviously some of these dealing with the global environmental kind of stuff. So if that applies to you, you can look at form 8-9-3-3. This credit is for carbon oxide that is captured at a qualified facility and disposed of insecure geological storage or used in a qualified enhanced oil or natural gas recovery project. So in other words, we're dealing with the carbon. It's one of the major greenhouse gas type things. One way to deal with that is to try to reduce the carbon emissions in the first place. Another way to deal with that is to try to grab the carbon that is in the air and take it out of the air is how I understand it and bury it or something or store it somewhere so that it's, you know, that would be the other concept. So if you're dealing with that stuff, you might be able to get some credit money for it. So for more information, you could see form 8-9-3-3. Credit for employer social security and Medicare taxes paid on certain employee tips. For that, you've got form 8-8-4-6. This credit is generally equal to your employer's portion of social security and Medicare taxes paid on tips received by employees of your food and beverage establishment where tipping is customary. So clearly, if you're in an area where tipping is customary a restaurant, the tip situation causes all kinds of weird stuff happening. So you can, you wanna try to drill down on how you're gonna deal with keeping in compliance with the tip situation while also being competitive in the industry. So the credit applies regardless of whether the food is consumed on or off your business premises. So for more information, you could see publication 8-8-4-6. Credit for employer differential wage payments. That's on form 8-9-3-2. This credit provides businesses with an incentive to continue to pay wages to an employee performing services on active duty and the uniformed services of the United States for a period of more than 30 days. So someone needs to serve on duty. So then if you keep them on the payroll, that's kind of like the incentive for that particular credit. So credit for employer-provided childcare facilities and services, that's on form 8-8-8-2. This credit applies to the qualified expenses you paid for employee childcare and qualified expenses you paid for childcare resources and referral services. For more information, you could see form 8-8-8-2. And then there's the credit for increasing research activity. I'm doing research on emotions and brain activity. It's form 6-7-6-5. This credit is designed to encourage businesses to increase the amounts they spend on research and experimental activities, including energy research. Energy research, that must be with those energy drinks or something I've been experimenting with those. Just kidding, that doesn't qualify. That doesn't qualify. Red Bull doesn't qualify, I don't think. So for more information, you could see form 6-7-6-5. So then you got the credit for small employer health insurance premiums, that's form 8-9-4-1. This credit applies to the cost of certain health insurance coverage you provide to certain employees. For more information there, you can look at 8-9-4-1 form. Credit for small employer pension plan startup costs, that's on form 8-8-8-1. This credit applies to pension plan startup costs of a new qualified defined benefit or defined contribution plan, including a section 401k plan, simple plan, SEP plan. So these come up fairly often for obviously small businesses because that's one of the biggest benefits that you can provide to an employee and also it's often beneficial to the employer so that they can put more money into a 401k simple SEP type of plan than they could otherwise do in like an IRA if they don't have that set up. So you might also be able to look into the credit for small employer pension plan startup as well for that. So for more information, you could see publication 560, retirement plans for small business. You got the disabled across credit, disabled access credit that is form 8-8-2-6. This credit is a non-refundable tax credit for an eligible small business that pays or incurs expenses to provide access to the person who have disabilities. So you're doing something specifically to provide more access. Access denied. Access denied. Ramps, you know, having an elevator that's suitable for like wheelchairs or something like that might be something that would come to mind. You must pay or incur the expenses to enable your business to comply with the Americans with Disabilities Act of 1990 for more information there. You can see publication 8-8-2-6. Distilled spirits credit form 8-9-06. This one sounds interesting. This credit is available to distillers and importers of distilled spirits and eligible wholesalers of distilled spirits. For more information, you can see form 8-9-06. You're gonna get a benefit for distilled spirits. That sounds, I mean, okay, that's interesting. So I thought they taxed you more. They taxed you more for distilled spirits sometimes but in any case, I'm not in that industry. I don't know the ins and outs of it. Employee retention credit for employers affected by qualified disasters. You got form 5-8-8-4-A. You may qualify for this credit if you continue to pay or incur wages after your business became inoperable because of damage from certain federally declared disasters. So now the government has been trying to put in these items to try to keep employment up even in a situation where you don't need the employees, where you'd normally have to lay them off. And I'm kind of curious on what the actual end result of this is because it's trying to keep people on artificially into particular areas and incentivizing people to do that and whatnot as opposed to trying to change things. So I don't know, it's kind of interesting. I'm curious to see if that's having an overall net benefit in the long run or not because usually you would like to transfer whatever changed just to make the transition period as easy as possible so that people can go on to whatever the new thing is. My concern with these kind of credits are that the downturn from whatever disaster happened could end up being permanent which means you just kind of and if you just pay people to be stagnant in the same situation instead of moving on to the next situation may not be beneficial all the time. But employer credit for paid family and medical leave form 8994 this credit applies for wages paid to qualifying employees while they are on family and medical leave subject to certain conditions. For more information you can see form 8994.