The following statements are pursuant to the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, for the federal fiscal year mentioned in each statement. 2025 FY 2025 sequestrian rate for whistleblower awards PDF 2024 FY 2024 effect of sequestration on Inflation Reduction Act of 2022 (IRA) Elective Payment Elections (EPE) FY 2024 effect of sequestration on state & local government filers of Form 8038-CP FY 2024 effect of sequestration on Small Business Health Care Tax Credit 2023 FY 2023 Effect of Sequestration on State & Local Government Filers of Form 8038-CP FY 2023 Effect of Sequestration on Small Business Health Care Tax Credit 2022 FY 2022 Effect of Sequestration on State & Local Government Filers of Form 8038-CP FY 2022 Effect of Sequestration on Small Business Health Care Tax Credit