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AMERICAN TAXPAYER RELIEF ACT OF 2012: A LEGISLATIVE HISTORY OF PUBLIC LAW NO. 112-240

Manz, William H.


Item #: 1000085
Published: Getzville; William S. Hein & Co., Inc.; 2013.

Subjects: LEGISLATIVE HISTORY, TAXATION

The last-minute passage of the Act on January 1, 2013,averted the government's going over the so-called "fiscalcliff" that would have occurred if all the Bush tax cuts hadbeen allowed to expire and the across-the-board budget cutsrequired by the Budget Control Act of 2011 had to beimplemented. A compromise measure enacted after extendedpartisan wrangling which still left many Democrats andRepublicans dissatisfied, the Act's most notable provisionmade permanent the Bush tax cuts for individuals whosetaxable income was at or below $400,000. This compilationcontains the Act, its various bill versions, related bills,congressional debate, and presidential remarks on H.R. 8,tax cut, and the fiscal cliff. Also included are relatedreports, hearings on tax reform held during the 112thCongress, and Congressional Budget Office reports.

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