![](https://www.cpapracticeadvisor.com/wp-content/uploads/sites/2/2023/03/2023-AICPA-768x576.jpg)
AICPA Comments on Changes to Section 162(m) of American Rescue Plan Act of 202
Beginning in 2027, for calendar year taxpayers, a public company’s covered employees will include Current Law Covered Employees as well as the next five highest paid employees.