Tax Policy Center | Urban Institute and Brookings Institution

Tax Provisions in the American Taxpayer Relief Act of 2012 (ATRA)

Jim Nunns, Jeff Rohaly

Published: January 09, 2013
 PDF |  Printer-Friendly Version

Share:  Share on Facebook Share on Twitter Share on LinkedIn Share on Yahoo Buzz Share on Digg Share on Reddit

The fiscal cliff debate culminated in the passage of the American Taxpayer Relief Act of 2012 (ATRA). ATRA makes permanent most of the tax cuts enacted in 2001 and 2003, permanently patches the alternative minimum tax, extends for five years the enhancements to individual income tax credits originally enacted in the 2009 stimulus legislation, and temporarily extends certain other tax provisions. This paper provides a detailed description of the individual, corporate, and estate tax provisions in ATRA.

© Copyright Urban Institute, Brookings Institution, and individual authors, 2010. All rights reserved.