We examine how square elastic inclusions, arranged in a uniform grid, influence P-wave transmission through a viscoelastic layer under a smoothed-step normal stress pulse at its surface. We track longitudinal stress at two locations: directly beneath an inclusion column at the layer’s base, and midway between columns. Results show that rigid inclusions amplify bottom stresses compared to the homogeneous case, whereas compliant inclusions reduce them with the latter effect being more pronounced. Wave speed decreases markedly with softer inclusions but remains nearly unchanged for stiff inclusions. Stress differences are even greater at the layer midpoint, where soft inclusions generate concentration factors approaching two (similar to voids), while stiff inclusions produce clear stress relief.