# Recapture of Excess Employment Tax Credits Under the American Relief Plan Act of 2021; Correction
> **IRS** · Temporary regulations; correcting amendments. · Published 2023-03-09 · Effective 2023-03-09 · 88 FR 14490
## Document
- **Document number:** 2023-04828
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 88 FR 14490
- **CFR reference:** 26 CFR 31
- **Publication date:** 2023-03-09
- **Effective date:** 2023-03-09
- **Treasury docket:** TD 9953
## Abstract

This document contains corrections to a temporary regulation (TD 9953) that was published in the Federal Register on September 10, 2021. These temporary regulations authorize the assessment of any erroneous refund of the tax credits paid under sections 3131, 3132 (including any increases in those credits under section 3133), and 3134 of the Code.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2023/03/09/2023-04828/recapture-of-excess-employment-tax-credits-under-the-american-relief-plan-act-of-2021-correction)
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