The National Law Review recently published an article, The Fiscal Cliff Legislation: An Executive Summary of What You Need to Know, written by Michael L. Pate and Elizabeth L. McGinley of Bracewell & Giuliani LLP:
As everyone knows, the American Taxpayer Relief Act of 2012 (aka, the “Fiscal Cliff Deal”) was passed by the U.S. House of Representatives late in the evening on January 1, 2013. The legislation includes provisions related to tax relief, business tax extenders, energy tax extenders, and the federal budget, among other issues.
To help you navigate this legislation, we have prepared documents featuring concise information on these provisions:
- A Summary of the Provisions in the American Taxpayer Relief Act of 2012
- The Fiscal Cliff Deal: What’s Included, What Isn’t, and What’s Next
- Estimated Revenue Effects of the American Taxpayer Relief Act of 2012
© 2012 Bracewell & Giuliani LLP
