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The Infrastructure Investment and Jobs Act (IIJA) delays the date on which the phaseout of the interest rate smoothing oegins by an additional five years

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The Infrastructure Investment and Jobs Act (IIJA) delays the date on which the phaseout of the interest rate smoothing oegins by an additional five years over the period set by the American Rescue Plan Act of 2021 (ARPA). The IIJA extends the haseout to which year? 2022202520262031 Mark for follow up

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