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

The Infrastructure Investment and Jobs Act (IIJA) delays the date on which the phaseout of the interest rate smoothing begins by an additional five years over the period set by the American Rescue Plan Act of 2021 (ARPA). The IIJA extends the phaseout to which year? 2022 2025 2026 2031

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