I need an answer please

1. Select two new tax laws in the INFLATION REDUCTION ACT (2022 new tax law) AS THEY RELATE TO INDIVIDUAL TAXPAYERS, and provide details regarding these items. One or both of the proposals should be energy related. Reference the material that is impacted to the chapter and topic that we covered in our course. For example, if there is a change to depreciation, please indicate that it impacts chapter 8 , depreciation. Explain your response with one paragraph of five to six sentences. You MUST include the source of your research