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R42894

An Overview of the Tax Provisions in the American Taxpayer Relief Act of 2012

Published Feb 4, 2013Updated Jun 20, 2025

The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

An Overview of the Tax Provisions in the American Taxpayer Relief Act of 2012 — Informed