IRS does not decide on the new tax law changes. It is already decided by the Congress. So perhaps your question is about the implementation of the tax law changes for the upcoming tax season.Remember, that the tax law changes passed in December are effective for 2022 income, not retroactively to the 2022 income. So from now until mid-April 2022 deadline to file taxes for 2022. the 2022 tax laws will continue to be implemented similar to last year when 2022 tax laws were in practice. That being said, there should not be an impact due to 3-day shutdown, two of which were on the weekend.The IRS was planning to roll out new tax tables that would impact withholding for 2022 starting in the month of Feb, based on the new tax laws. The tax tables for 2022 are already rolled out - so again that should not have any impact. They were planning to share an online calculator in February so individuals could use it, but if they already have tax tables, the online calculator should not be a big deal - unless it is.I will refrain from any comments about the merits, or rather demerits, of the tax law changes as that is outside the scope of the question.