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- Q4745218 subject Q13299761.
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- Q4745218 abstract "The American Taxpayer Relief Act of 2012 (Pub.L. 112–240, H.R. 8, 126 Stat. 2313, enacted Template:MONTHNAME 2, 2013) was passed by the United States Congress on January 1, 2013, and was signed into law by President Barack Obama the next day.The Act centers on a partial resolution to the United States fiscal cliff by addressing the expiration of certain provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003 (known together as the "Bush tax cuts"), which had been temporarily extended by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. The Act also addressed the activation of the budget sequestration provisions of the Budget Control Act of 2011. A compromise measure, the Act gives permanence to the lower rate of much of the Bush tax cuts, while retaining the higher tax rate at upper income levels that became effective on January 1 as a result of the expiration of the Bush tax cuts. The Act also establishes caps on tax deductions and credits for those at upper income levels. It does not tackle federal spending levels to a great extent, rather leaving that for further negotiations and legislation. The American Taxpayer Relief Act passed by a wide majority in the Senate, with both Democrats and Republicans supporting it, while a majority of Republicans in the House opposed it.".
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- Q4745218 wikiPageExternalLink MPRA_paper_55308.pdf.
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- Q4745218 wikiPageExternalLink BILLS-112hr8eas.pdf.
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- Q4745218 comment "The American Taxpayer Relief Act of 2012 (Pub.L. 112–240, H.R. 8, 126 Stat.".
- Q4745218 label "American Taxpayer Relief Act of 2012".