January 10, 2013 01:56 PM | Permalink | 
The fiscal cliff deal (the American Taxpayer Relief Act of 2012) makes permanent nearly all of the Bush tax cuts and extends many of the tax provisions from the 2009 economic recovery act. In fact, the only major provision of the tax breaks in effect in 2012 that was allowed to expire entirely was the 2 percent payroll tax holiday. This table explains the income and estate tax provisions in the major proposals and final deal that became law.
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