Taxpayer Relief Act 2025. The congressional budget office (cbo). Your guide to tax provisions set to expire in 2025.


Taxpayer Relief Act 2025

The tax cuts and jobs act of 2017 (tcja) doubled the federal estate and gift tax exclusion amounts and the gst tax exemption. The american taxpayer relief act of 2012 (atra) enacted an amt “fix” by establishing a permanently higher amt exemption, indexing the amt parameters for inflation, and allowing certain tax credits under the amt.

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