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Oveview of the Tax Provisions in the American Taxpayer Relief Act of 2012
Oveview of the Tax Provisions in the American Taxpayer Relief Act of 2012
Our Price: $20.00
By Margot L. Crandall-Hollick (au)
Year: 2013
Pages: 33
Binding Paperback
ISBN 978-1-4578-4356-3

Product Code: 1457843560

On December 31, 2012, a variety of temporary tax provisions which were part of the fiscal cliff expired. Two days later, the American Taxpayer Relief Act of 2012 (ATRA; P.L. 112-240) retroactively extended, and in certain cases modified, many of these provisions. The short time period between the expiration of these provisions and the enactment on January 2 of ATRA retroactively meant that from the perspective of all but upper-income taxpayers, income taxes remained unchanged between 2012 and 2013 (i.e., the amount of income tax withheld from their paycheck and the availability of certain tax deductions, credits, and exclusions remained unchanged). This report provides an overview of the tax provisions (Titles I-IV and Title X of P.L. 112-240) included in the fiscal cliff deal. Tables. This is a print on demand report.

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