The National Law Review recently published an article by Hilary M. Hansen with Drinker Biddle & Reath LLP, Fiscal Cliff Bill Passes Congress:
On New Year’s Day, the House of Representatives passed H.R. 8, the American Taxpayer Relief Act of 2012, to avoid going over the “fiscal cliff.” The final vote was 257-157, passing with 172 Democrats and 85 Republicans. (The bill passed the Senate at 2 am on New Year’s Day by a vote of 89-8.)
The final package included tax policies, a two month delay on thesequestration and a one year fix to the Sustainable Growth Rate.
Below are some documents on the package that passed Congress – including the bill, a Congressional Budget Office score, a summary and more.
American Taxpayer Relief Act Copy
One-Pager on America Tax Relief Act
Offsets Summaries – American Tax Relief Act
Extender Summaries – American Tax Relief Act
CBO Detail on SenateHR8-TitleVI
Joint Committee on Taxation – Estimated Revenue Effects of HR 8 the American Taxpayer Relief Act of 2012
White House Summary on Fiscal Cliff
©2012 Drinker Biddle & Reath LLP
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