Which of the following changes did the Inflation Reduction Act make to the excess business loss limitation? The Inflation Reduction Act extended the excess business loss limitation for tax years beginning before January 1, 2029. The Inflation Reduction Act extended the excess business loss limitation for tax years beginning before January 1, 2027. The Inflation Reduction Act extended the excess business loss limitation for tax years beginning before January 1, 2025. The Inflation Reduction Act repealed the excess business loss limitation, effective for tax years beginning on January 1, 2023