American Rescue Plan Act Extensions, Changes to Select Tax Credit, Compensation Deduction Provisions By Melissa Ostrower, Robert R. Perry & Kent Maze on March 15, 2021 Email this postTweet this postLike this postShare this post on LinkedIn The American Rescue Plan Act of 2021 expands upon some popular tax credit provisions and makes other changes to a key tax provision regarding compensation deduction limitations. These changes are summarized below. More