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id="toc-Two-Year_Extension_of_Reduced_Rates_on_Capital_Gains_and_Dividends-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Alternative_Minimum_Tax_Relief" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Alternative_Minimum_Tax_Relief"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.2</span> <span>Alternative Minimum Tax Relief</span> </div> </a> <ul id="toc-Alternative_Minimum_Tax_Relief-sublist" class="vector-toc-list"> <li id="toc-Increase_in_AMT_Exemption_Levels" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Increase_in_AMT_Exemption_Levels"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.2.1</span> <span>Increase in AMT Exemption Levels</span> </div> </a> <ul id="toc-Increase_in_AMT_Exemption_Levels-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-AMT_Relief_for_Non-Refundable_Personal_Tax_Credits" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#AMT_Relief_for_Non-Refundable_Personal_Tax_Credits"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.2.2</span> <span>AMT Relief for Non-Refundable Personal Tax Credits</span> </div> </a> <ul id="toc-AMT_Relief_for_Non-Refundable_Personal_Tax_Credits-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Extension_and_Modification_of_Certain_Provisions" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Extension_and_Modification_of_Certain_Provisions"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.3</span> <span>Extension and Modification of Certain Provisions</span> </div> </a> <ul id="toc-Extension_and_Modification_of_Certain_Provisions-sublist" class="vector-toc-list"> <li id="toc-Two-Year_Extension_of_Enhanced_Section_179_Expensing_for_Small_Business" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Two-Year_Extension_of_Enhanced_Section_179_Expensing_for_Small_Business"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.3.1</span> <span>Two-Year Extension of Enhanced Section 179 Expensing for Small Business</span> </div> </a> <ul id="toc-Two-Year_Extension_of_Enhanced_Section_179_Expensing_for_Small_Business-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Subpart_F" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Subpart_F"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.3.2</span> <span>Subpart F</span> </div> </a> <ul id="toc-Subpart_F-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Other_Provisions" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Other_Provisions"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.4</span> <span>Other Provisions</span> </div> </a> <ul id="toc-Other_Provisions-sublist" class="vector-toc-list"> <li id="toc-Simplification_of_Active_Trade_or_Business_Test" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Simplification_of_Active_Trade_or_Business_Test"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.4.1</span> <span>Simplification of Active Trade or Business Test</span> </div> </a> <ul id="toc-Simplification_of_Active_Trade_or_Business_Test-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Tax_Treatment_of_Self-Created_Musical_Works" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Tax_Treatment_of_Self-Created_Musical_Works"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.4.2</span> <span>Tax Treatment of Self-Created Musical Works</span> </div> </a> <ul id="toc-Tax_Treatment_of_Self-Created_Musical_Works-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Amortization_for_Songwriters" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Amortization_for_Songwriters"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.4.3</span> <span>Amortization for Songwriters</span> </div> </a> <ul id="toc-Amortization_for_Songwriters-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Loans_to_Qualified_Continuing_Care_Facilities" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Loans_to_Qualified_Continuing_Care_Facilities"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.4.4</span> <span>Loans to Qualified Continuing Care Facilities</span> </div> </a> <ul id="toc-Loans_to_Qualified_Continuing_Care_Facilities-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Corporate_Estimated_Tax_Provisions" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Corporate_Estimated_Tax_Provisions"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.5</span> <span>Corporate Estimated Tax Provisions</span> </div> </a> <ul id="toc-Corporate_Estimated_Tax_Provisions-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Revenue_Offset_Provisions" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Revenue_Offset_Provisions"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.6</span> <span>Revenue Offset Provisions</span> </div> </a> <ul id="toc-Revenue_Offset_Provisions-sublist" class="vector-toc-list"> <li id="toc-Application_of_Earnings_Stripping_Rules_to_C_Corporations_Which_are_Partners" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Application_of_Earnings_Stripping_Rules_to_C_Corporations_Which_are_Partners"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.6.1</span> <span>Application of Earnings Stripping Rules to C Corporations Which are Partners</span> </div> </a> <ul id="toc-Application_of_Earnings_Stripping_Rules_to_C_Corporations_Which_are_Partners-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Amend_Information_Reporting_Requirements_to_Include_Interest_on_Tax-Exempt_Bonds" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Amend_Information_Reporting_Requirements_to_Include_Interest_on_Tax-Exempt_Bonds"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.6.2</span> <span>Amend Information Reporting Requirements to Include Interest on Tax-Exempt Bonds</span> </div> </a> <ul id="toc-Amend_Information_Reporting_Requirements_to_Include_Interest_on_Tax-Exempt_Bonds-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Amortization_of_Geological_and_Geophysical_Expenditures_for_Major_Integrated_Oil_&_Gas_Companies" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Amortization_of_Geological_and_Geophysical_Expenditures_for_Major_Integrated_Oil_&_Gas_Companies"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.6.3</span> <span>Amortization of Geological and Geophysical Expenditures for Major Integrated Oil & Gas Companies</span> </div> </a> <ul id="toc-Amortization_of_Geological_and_Geophysical_Expenditures_for_Major_Integrated_Oil_&_Gas_Companies-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Limitation_on_Certain_Corporate_"Cash_Rich"_Spin-Off_Transactions" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Limitation_on_Certain_Corporate_"Cash_Rich"_Spin-Off_Transactions"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.6.4</span> <span>Limitation on Certain Corporate "Cash Rich" Spin-Off Transactions</span> </div> </a> <ul id="toc-Limitation_on_Certain_Corporate_"Cash_Rich"_Spin-Off_Transactions-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Offers-In-Compromise_Partial_Payments" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Offers-In-Compromise_Partial_Payments"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.6.5</span> <span>Offers-In-Compromise Partial Payments</span> </div> </a> <ul id="toc-Offers-In-Compromise_Partial_Payments-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Taxation_of_Passive_Income_of_Minors" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Taxation_of_Passive_Income_of_Minors"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.6.6</span> <span>Taxation of Passive Income of Minors</span> </div> </a> <ul id="toc-Taxation_of_Passive_Income_of_Minors-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Conversions_to_Roth_IRAs" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Conversions_to_Roth_IRAs"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.6.7</span> <span>Conversions to Roth IRAs</span> </div> </a> <ul id="toc-Conversions_to_Roth_IRAs-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Domestic_Manufacturing_Deduction_Wage_Limitation" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Domestic_Manufacturing_Deduction_Wage_Limitation"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.6.8</span> <span>Domestic Manufacturing Deduction Wage Limitation</span> </div> </a> <ul id="toc-Domestic_Manufacturing_Deduction_Wage_Limitation-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Changes_to_Foreign_Earned_Income_Exclusion_(26_U.S.C._§_911)" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Changes_to_Foreign_Earned_Income_Exclusion_(26_U.S.C._§_911)"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.6.9</span> <span>Changes to Foreign Earned Income Exclusion (26 U.S.C. § 911)</span> </div> </a> <ul id="toc-Changes_to_Foreign_Earned_Income_Exclusion_(26_U.S.C._§_911)-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> </ul> </li> <li id="toc-Criticism" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Criticism"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Criticism</span> </div> </a> <ul id="toc-Criticism-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>External links</span> </div> </a> <ul id="toc-External_links-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav 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</div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">From Wikipedia, the free encyclopedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><p>The <b>Tax Increase Prevention and Reconciliation Act of 2005</b> (or TIPRA, <a href="/wiki/Act_of_Congress#Public_law,_private_law,_designation" title="Act of Congress"><abbr title="Public Law">Pub. L.</abbr></a> <a rel="nofollow" class="external text" href="https://www.govinfo.gov/link/plaw/109/public/222?link-type=html">109–222 (text)</a> <a rel="nofollow" class="external text" href="https://www.govinfo.gov/link/plaw/109/public/222?link-type=pdf&.pdf">(PDF)</a>, 120 <a href="/wiki/United_States_Statutes_at_Large" title="United States Statutes at Large">Stat.</a> <a rel="nofollow" class="external text" href="https://legislink.org/us/stat-120-345">345</a>) is an American law, which was enacted on May 17, 2006. </p><p>This bill prevents several tax provisions from <a href="/wiki/Sunset_provision" title="Sunset provision">sunsetting</a> in the near future. The two most notable pieces of the bill are the extension of the reduced tax rates on capital gains and dividends and extension of the <a href="/wiki/Alternative_minimum_tax" title="Alternative minimum tax">alternative minimum tax</a> (AMT) tax reduction. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Legislative_history">Legislative history</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Increase_Prevention_and_Reconciliation_Act_of_2005&action=edit&section=1" title="Edit section: Legislative history"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The <a href="/wiki/U.S._House_of_Representatives" class="mw-redirect" title="U.S. House of Representatives">U.S. House of Representatives</a> approved the bill as <a rel="nofollow" class="external text" href="https://www.congress.gov/bill/109th-congress/house-bill/4297">H.R. 4297</a>, 244–185, and the <a href="/wiki/U.S._Senate" class="mw-redirect" title="U.S. Senate">U.S. Senate</a> approved it 54-44, largely along party lines, with most <a href="/wiki/Republican_Party_(United_States)" title="Republican Party (United States)">Republicans</a> supporting and most <a href="/wiki/Democratic_Party_(United_States)" title="Democratic Party (United States)">Democrats</a> opposing. </p> <div class="mw-heading mw-heading2"><h2 id="Excerpts_from_Detailed_Summary_of_Conference_Report">Excerpts from Detailed Summary of Conference Report</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Increase_Prevention_and_Reconciliation_Act_of_2005&action=edit&section=2" title="Edit section: Excerpts from Detailed Summary of Conference Report"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Two-Year_Extension_of_Reduced_Rates_on_Capital_Gains_and_Dividends">Two-Year Extension of Reduced Rates on Capital Gains and Dividends</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Increase_Prevention_and_Reconciliation_Act_of_2005&action=edit&section=3" title="Edit section: Two-Year Extension of Reduced Rates on Capital Gains and Dividends"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Under current law, long-term <a href="/wiki/Capital_gains" class="mw-redirect" title="Capital gains">capital gains</a> and dividend income are taxed at a maximum rate of 15 percent through 2008. For taxpayers in the 10 and 15 percent tax brackets, the tax rate is 5 percent through 2007 and zero in 2008. The Conference Report extends the rates effective in 2008 through 2010. Without action, these rates would have increased after 2008. </p> <div class="mw-heading mw-heading3"><h3 id="Alternative_Minimum_Tax_Relief">Alternative Minimum Tax Relief</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Increase_Prevention_and_Reconciliation_Act_of_2005&action=edit&section=4" title="Edit section: Alternative Minimum Tax Relief"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="Increase_in_AMT_Exemption_Levels">Increase in AMT Exemption Levels</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Increase_Prevention_and_Reconciliation_Act_of_2005&action=edit&section=5" title="Edit section: Increase in AMT Exemption Levels"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The provision extends the <a href="/wiki/Alternative_Minimum_Tax" class="mw-redirect" title="Alternative Minimum Tax">Alternative Minimum Tax</a> (AMT) exemption levels through the end of 2006 at a higher level than in 2005. The new exemption levels for 2006 are $62,550 for joint filers, $42,500 for single filers and $31,275 for separate filers. </p> <div class="mw-heading mw-heading4"><h4 id="AMT_Relief_for_Non-Refundable_Personal_Tax_Credits">AMT Relief for Non-Refundable Personal Tax Credits</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Increase_Prevention_and_Reconciliation_Act_of_2005&action=edit&section=6" title="Edit section: AMT Relief for Non-Refundable Personal Tax Credits"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The tax code includes many non-refundable personal tax credits, such as the dependent care credit and the credit for the elderly and disabled, among others. Claiming these credits may push an individual in the AMT. The provision extends current law which allows most non-refundable personal tax credits to be claimed against the AMT so that families continue to receive the full benefit of these tax credits. </p> <div class="mw-heading mw-heading3"><h3 id="Extension_and_Modification_of_Certain_Provisions">Extension and Modification of Certain Provisions</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Increase_Prevention_and_Reconciliation_Act_of_2005&action=edit&section=7" title="Edit section: Extension and Modification of Certain Provisions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="Two-Year_Extension_of_Enhanced_Section_179_Expensing_for_Small_Business">Two-Year Extension of Enhanced Section 179 Expensing for Small Business</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Increase_Prevention_and_Reconciliation_Act_of_2005&action=edit&section=8" title="Edit section: Two-Year Extension of Enhanced Section 179 Expensing for Small Business"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Under current law, small businesses may expense up to $100,000 of investments in depreciable assets. The deduction phases out dollar-for dollar to the extent the business's annual investments exceed $400,000. Without action, the expensing limit would have declined to $25,000 and the phase-out threshold would decline to $200,000 after 2007. </p> <div class="mw-heading mw-heading4"><h4 id="Subpart_F">Subpart F</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Increase_Prevention_and_Reconciliation_Act_of_2005&action=edit&section=9" title="Edit section: Subpart F"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Subpart F of the <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">tax code</a> taxes U.S. shareholders of foreign companies (<a href="/wiki/Controlled_foreign_corporation" title="Controlled foreign corporation">controlled foreign corporations</a> or CFCs) as if certain types of income of the foreign company was paid as a dividend back to the shareholder, even though no dividend actually occurred and nothing was actually brought back to the United States. One provision extends an existing exception from Subpart F for active financing income for two years. A second provision provides a "CFC look-through" rule exception from Subpart F for cross-border payments of dividends, interest, rents, and royalties that are funded with active income that has not been repatriated. This "CFC look-through" rule will be effective for taxable years beginning after December 31, 2005 and before January 1, 2009. </p> <div class="mw-heading mw-heading3"><h3 id="Other_Provisions">Other Provisions</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Increase_Prevention_and_Reconciliation_Act_of_2005&action=edit&section=10" title="Edit section: Other Provisions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="Simplification_of_Active_Trade_or_Business_Test">Simplification of Active Trade or Business Test</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Increase_Prevention_and_Reconciliation_Act_of_2005&action=edit&section=11" title="Edit section: Simplification of Active Trade or Business Test"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The provision simplifies the application of the active trade or business test to certain corporate distributions. By applying this test on an affiliated group basis, the provision applies the same standard regardless of whether a business is owned by a holding company or owned directly. As a result, the provision allows corporations to avoid costly and inefficient internal restructurings prior to engaging in certain corporate distributions to their shareholders. </p> <div class="mw-heading mw-heading4"><h4 id="Tax_Treatment_of_Self-Created_Musical_Works">Tax Treatment of Self-Created Musical Works</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Increase_Prevention_and_Reconciliation_Act_of_2005&action=edit&section=12" title="Edit section: Tax Treatment of Self-Created Musical Works"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The provision provides capital gains treatment for self-created musical works when these works are sold by the artist. Under current law, such sales are taxed as <a href="/wiki/Ordinary_income" title="Ordinary income">ordinary income</a>. </p> <div class="mw-heading mw-heading4"><h4 id="Amortization_for_Songwriters">Amortization for Songwriters</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Increase_Prevention_and_Reconciliation_Act_of_2005&action=edit&section=13" title="Edit section: Amortization for Songwriters"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The provision allows taxpayers to elect to amortize the costs of creating or acquiring a musical composition over five years. This election would be made in lieu of the income forecast method for these advances. </p> <div class="mw-heading mw-heading4"><h4 id="Loans_to_Qualified_Continuing_Care_Facilities">Loans to Qualified Continuing Care Facilities</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Increase_Prevention_and_Reconciliation_Act_of_2005&action=edit&section=14" title="Edit section: Loans to Qualified Continuing Care Facilities"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The provision reforms the tax treatment of loans to continuing care facilities. </p> <div class="mw-heading mw-heading3"><h3 id="Corporate_Estimated_Tax_Provisions">Corporate Estimated Tax Provisions</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Increase_Prevention_and_Reconciliation_Act_of_2005&action=edit&section=15" title="Edit section: Corporate Estimated Tax Provisions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The timing of certain corporate estimated tax installment payments has been changed. </p> <div class="mw-heading mw-heading3"><h3 id="Revenue_Offset_Provisions">Revenue Offset Provisions</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Increase_Prevention_and_Reconciliation_Act_of_2005&action=edit&section=16" title="Edit section: Revenue Offset Provisions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="Application_of_Earnings_Stripping_Rules_to_C_Corporations_Which_are_Partners">Application of Earnings Stripping Rules to C Corporations Which are Partners</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Increase_Prevention_and_Reconciliation_Act_of_2005&action=edit&section=17" title="Edit section: Application of Earnings Stripping Rules to C Corporations Which are Partners"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The provision codifies proposed Treasury regulations attributing partnership interest income, interest expense and liabilities to corporate partners for purposes of applying the earning stripping rules. </p> <div class="mw-heading mw-heading4"><h4 id="Amend_Information_Reporting_Requirements_to_Include_Interest_on_Tax-Exempt_Bonds">Amend Information Reporting Requirements to Include Interest on Tax-Exempt Bonds</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Increase_Prevention_and_Reconciliation_Act_of_2005&action=edit&section=18" title="Edit section: Amend Information Reporting Requirements to Include Interest on Tax-Exempt Bonds"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The provision provides that interest paid on tax-exempt bonds is subject to information reporting in the same manner as interest paid on taxable obligations. </p> <div class="mw-heading mw-heading4"><h4 id="Amortization_of_Geological_and_Geophysical_Expenditures_for_Major_Integrated_Oil_&_Gas_Companies"><span id="Amortization_of_Geological_and_Geophysical_Expenditures_for_Major_Integrated_Oil_.26_Gas_Companies"></span>Amortization of Geological and Geophysical Expenditures for Major Integrated Oil & Gas Companies</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Increase_Prevention_and_Reconciliation_Act_of_2005&action=edit&section=19" title="Edit section: Amortization of Geological and Geophysical Expenditures for Major Integrated Oil & Gas Companies"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The provision replaces two-year amortization treatment for certain expenditures made by major integrated oil companies with five-year amortization treatment. </p> <div class="mw-heading mw-heading4"><h4 id="Limitation_on_Certain_Corporate_"Cash_Rich"_Spin-Off_Transactions"><span id="Limitation_on_Certain_Corporate_.22Cash_Rich.22_Spin-Off_Transactions"></span>Limitation on Certain Corporate "Cash Rich" Spin-Off Transactions</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Increase_Prevention_and_Reconciliation_Act_of_2005&action=edit&section=20" title="Edit section: Limitation on Certain Corporate "Cash Rich" Spin-Off Transactions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The provision denies tax-free treatment to certain spin-offs where either the distributing corporation or the controlled corporation is a "disqualified investment corporation", defined as having investment assets that are two-thirds or more (75 percent or more under a first-year transition rule) or the value of the corporation's total assets. </p> <div class="mw-heading mw-heading4"><h4 id="Offers-In-Compromise_Partial_Payments">Offers-In-Compromise Partial Payments</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Increase_Prevention_and_Reconciliation_Act_of_2005&action=edit&section=21" title="Edit section: Offers-In-Compromise Partial Payments"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The provision requires that a taxpayer make a good faith down payment of 20 percent of any lump sum offer-in-compromise with any application for an offer. For periodic payment offers, the taxpayer is required to comply with their own payment schedule while the offer is being considered. The provision also provides that an offer is deemed accepted if the IRS does not make a decision with respect to the offer within two years from the date that the offer was submitted. </p> <div class="mw-heading mw-heading4"><h4 id="Taxation_of_Passive_Income_of_Minors">Taxation of Passive Income of Minors</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Increase_Prevention_and_Reconciliation_Act_of_2005&action=edit&section=22" title="Edit section: Taxation of Passive Income of Minors"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Under current law, minors under age 14 are taxed on their <a href="/wiki/Unearned_income" title="Unearned income">unearned income</a> (i.e. <a href="/wiki/Passive_income" title="Passive income">passive income</a> such as interest) at their parent's marginal tax rate. The provision increases the age of minors subject to this tax to those minors under age 18. The provision also provides an exception for distributions from certain qualified disability trusts. </p> <div class="mw-heading mw-heading4"><h4 id="Conversions_to_Roth_IRAs">Conversions to Roth IRAs</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Increase_Prevention_and_Reconciliation_Act_of_2005&action=edit&section=23" title="Edit section: Conversions to Roth IRAs"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The provision allows more taxpayers to convert from <a href="/wiki/Traditional_IRA" title="Traditional IRA">Traditional IRA</a> to <a href="/wiki/Roth_IRA" title="Roth IRA">Roth IRA</a> by removing the <a href="/wiki/Modified_adjusted_gross_income" class="mw-redirect" title="Modified adjusted gross income">modified adjusted gross income</a> (MAGI) limitation on such rollovers starting in 2010. Taxpayers who convert in 2010 may, as a special case, elect to pay tax on amounts converted in equal installments in 2011 and 2012. </p> <div class="mw-heading mw-heading4"><h4 id="Domestic_Manufacturing_Deduction_Wage_Limitation">Domestic Manufacturing Deduction Wage Limitation</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Increase_Prevention_and_Reconciliation_Act_of_2005&action=edit&section=24" title="Edit section: Domestic Manufacturing Deduction Wage Limitation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The domestic manufacturing deduction for a taxable year is limited to 50 percent of the wages by the taxpayer during the calendar year that ends in such taxable year. The provision clarifies that only wages allocable to domestic production gross receipts are included for purposes of this limitation. </p> <div class="mw-heading mw-heading4"><h4 id="Changes_to_Foreign_Earned_Income_Exclusion_(26_U.S.C._§_911)"><span id="Changes_to_Foreign_Earned_Income_Exclusion_.2826_U.S.C._.C2.A7_911.29"></span>Changes to Foreign Earned Income Exclusion (<a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/911">§ 911</a>)</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Increase_Prevention_and_Reconciliation_Act_of_2005&action=edit&section=25" title="Edit section: Changes to Foreign Earned Income Exclusion (26 U.S.C. § 911)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The provision increases the Foreign Earned Income Exclusion (FEIE) and advances the inflation-adjustment provision that was set to begin in 2008. However, the Act also includes a "stacking provision" that requires the FEIE to be excluded against the lowest tax brackets first. </p><p>Additionally, the Act limits the related Foreign Housing Exclusion to a figure based on the excess of 16% of the value of the FEIE, with a cap of 30% of the value of the exclusion. (Previously, the figure was the excess of 16% of the salary of a federal worker grade G-14 Step 1, with no cap.) The Treasury was given authority to adjust this exclusion amount depending on cost-of-living factors in differing world metropolises. </p> <div class="mw-heading mw-heading2"><h2 id="Criticism">Criticism</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Increase_Prevention_and_Reconciliation_Act_of_2005&action=edit&section=26" title="Edit section: Criticism"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The TIPRA has been criticised by commentators and Democratic congressional representatives for providing what these critics believe are tax cuts only for the wealthy and corporations, doing little for low- and middle-income citizens and further increasing the federal budget deficit.<a rel="nofollow" class="external autonumber" href="https://www.bloomberg.com/apps/news?pid=washingtonstory&sid=aUuyWDCDyRIk">[1]</a> </p><p>Additionally, the Act imposed a retroactive tax increase on unearned income of many Americans living abroad who claimed the Foreign Earned Income Exclusion.<a rel="nofollow" class="external autonumber" href="http://prague.tv/articles/business/higher-tax-for-us-expats">[2]</a> This increase is amplified by the rapid decline of the dollar against most major foreign currencies which has decoupled the relationship between tax rate and real earnings (i.e. Americans abroad can expect increases in overall tax even if there are no increases to their real income in local currency). </p><p>A provision amending the Internal Revenue Code of 1986 imposed of 3 percent withholding on certain payments made to vendors by government entities, starting on January 1, 2011. This implementation was pushed back to January 1, 2013. It was almost immediately criticized, and in October, 2011 the House passed HR 674 to repeal the provision entirely.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Increase_Prevention_and_Reconciliation_Act_of_2005&action=edit&section=27" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external free" href="https://www.gop.gov/bill/112/1/hr674">https://www.gop.gov/bill/112/1/hr674</a> <sup class="noprint Inline-Template"><span style="white-space: nowrap;">[<i><a href="/wiki/Wikipedia:Link_rot" title="Wikipedia:Link rot"><span title=" Dead link tagged February 2022">dead link</span></a></i><span style="visibility:hidden; color:transparent; padding-left:2px">‍</span>]</span></sup></span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax_Increase_Prevention_and_Reconciliation_Act_of_2005&action=edit&section=28" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a rel="nofollow" class="external text" href="https://www.govinfo.gov/content/pkg/COMPS-8191/uslm/COMPS-8191.xml">Tax Increase Prevention and Reconciliation Act of 2005</a> as amended (<a rel="nofollow" class="external text" href="https://www.govinfo.gov/content/pkg/COMPS-8191/pdf/COMPS-8191.pdf">PDF</a>/<a rel="nofollow" class="external text" href="https://www.govinfo.gov/app/details/COMPS-8191">details</a>) in the <a href="/wiki/United_States_Government_Publishing_Office" title="United States Government Publishing Office">GPO</a> <a rel="nofollow" class="external text" href="https://www.govinfo.gov/help/comps">Statute Compilations collection</a></li> <li><a rel="nofollow" class="external text" href="https://www.govinfo.gov/link/plaw/109/public/222?link-type=pdf&.pdf">Tax Increase Prevention and Reconciliation Act of 2005</a> as enacted (<a rel="nofollow" class="external text" href="https://www.govinfo.gov/link/plaw/109/public/222?link-type=details">details</a>) in the <a href="/wiki/United_States_Statutes_at_Large" title="United States Statutes at Large">US Statutes at Large</a></li> <li><a rel="nofollow" class="external text" href="https://www.congress.gov/bill/109th-congress/house-bill/4297">H.R. 4297</a> on <a href="/wiki/Congress.gov" title="Congress.gov">Congress.gov</a></li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20060601020535/http://waysandmeans.house.gov/media/pdf/taxdocs/050906longsummary4297.pdf">Ways and Means Committee Summary</a>, via House.gov</li> <li><a rel="nofollow" class="external text" href="https://www.senate.gov/~finance/sitepages/leg/leg050906sum.pdf">Senate Finance Committee Summary</a>, via Senate.gov</li> <li><a rel="nofollow" class="external text" href="https://www.senate.gov/~finance/sitepages/leg/leg050906stat.pdf">Statement of Managers</a>, via Senate.gov</li> <li><a rel="nofollow" class="external text" href="https://www.scribd.com/doc/24597126/PL-109-222-Tax-Increase-Prevention-and-Reconciliation-Act-of-2005">Full text of the Act</a></li> <li><a rel="nofollow" class="external text" href="http://www.house.gov/jct/x-18-06.pdf">Estimated Revenue Effects</a>, via House.gov</li> <li><a rel="nofollow" class="external text" href="http://www.taxalmanac.org/index.php/Tax_Increase_Prevention_and_Reconciliation_Act_of_2005">Tax Increase 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Bush</a></div></th></tr><tr><td class="navbox-abovebelow" colspan="3"><div> <ul><li><span class="nowrap"><a href="/wiki/List_of_presidents_of_the_United_States" title="List of presidents of the United States">43rd</a> <a href="/wiki/President_of_the_United_States" title="President of the United States">President of the United States</a> (2001–2009)</span></li> <li><span class="nowrap"><a href="/wiki/List_of_governors_of_Texas" title="List of governors of Texas">46th</a> <a href="/wiki/Governor_of_Texas" title="Governor of Texas">Governor of Texas</a> (1995–2000)</span></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Presidency_of_George_W._Bush" title="Presidency of George W. Bush">Presidency</a></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><span class="nowrap"><a href="/wiki/Presidential_transition_of_George_W._Bush" title="Presidential transition of George W. Bush">Transition</a></span></li> <li><span class="nowrap"><a href="/wiki/First_inauguration_of_George_W._Bush" title="First inauguration of George W. Bush">1st inauguration</a></span></li> <li><span class="nowrap"><a href="/wiki/Second_inauguration_of_George_W._Bush" title="Second inauguration of George W. Bush">2nd inauguration</a></span></li> <li><span class="nowrap"><a href="/wiki/Timeline_of_the_George_W._Bush_presidency" title="Timeline of the George W. Bush presidency">Timeline</a></span> <ul><li><span class="nowrap"><a href="/wiki/Timeline_of_the_George_W._Bush_presidency_(2001)" title="Timeline of the George W. Bush presidency (2001)">2001</a> </span></li> <li><span class="nowrap"><a href="/wiki/Timeline_of_the_George_W._Bush_presidency_(2002)" title="Timeline of the George W. Bush presidency (2002)">2002</a> </span></li> <li><span class="nowrap"><a href="/wiki/Timeline_of_the_George_W._Bush_presidency_(2003)" title="Timeline of the George W. Bush presidency (2003)">2003</a> </span></li> <li><span class="nowrap"><a href="/wiki/Timeline_of_the_George_W._Bush_presidency_(2004)" title="Timeline of the George W. Bush presidency (2004)">2004</a> </span></li> <li><span class="nowrap"><a href="/wiki/Timeline_of_the_George_W._Bush_presidency_(2005)" title="Timeline of the George W. Bush presidency (2005)">2005</a> </span></li> <li><span class="nowrap"><a href="/wiki/Timeline_of_the_George_W._Bush_presidency_(2006)" title="Timeline of the George W. Bush presidency (2006)">2006</a></span></li> <li><span class="nowrap"><a href="/wiki/Timeline_of_the_George_W._Bush_presidency_(2007)" title="Timeline of the George W. Bush presidency (2007)">2007</a></span></li> <li><span class="nowrap"><a href="/wiki/Timeline_of_the_George_W._Bush_presidency_(2008%E2%80%932009)" title="Timeline of the George W. Bush presidency (2008–2009)">2008</a></span></li> <li><span class="nowrap"><a href="/wiki/Timeline_of_the_George_W._Bush_presidency_(2008%E2%80%932009)#January_2009" title="Timeline of the George W. Bush presidency (2008–2009)">January 2009</a></span></li></ul></li> <li><span class="nowrap"><a href="/wiki/Domestic_policy_of_the_George_W._Bush_administration" title="Domestic policy of the George W. Bush administration">Domestic policy</a></span></li> <li><span class="nowrap"><a href="/wiki/List_of_George_W._Bush_legislation_and_programs" title="List of George W. Bush legislation and programs">Legislation and programs</a></span></li> <li><span class="nowrap"><a href="/wiki/Economic_policy_of_the_George_W._Bush_administration" title="Economic policy of the George W. Bush administration">Economic policy</a></span></li> <li><span class="nowrap"><a href="/wiki/Foreign_policy_of_the_George_W._Bush_administration" title="Foreign policy of the George W. Bush administration">Foreign policy</a></span></li> <li><span class="nowrap"><a href="/wiki/List_of_international_presidential_trips_made_by_George_W._Bush" title="List of international presidential trips made by George W. Bush">International trips</a></span></li> <li><span class="nowrap"><a href="/wiki/Bush_Doctrine" title="Bush Doctrine">Bush Doctrine</a></span></li> <li><span class="nowrap"><a href="/wiki/List_of_Russia%E2%80%93United_States_summits" title="List of Russia–United States summits">Russia summits</a></span> <ul><li><span class="nowrap"><a href="/wiki/Slovenia_Summit_2001" title="Slovenia Summit 2001">Slovenia</a></span></li> <li><span class="nowrap"><a href="/wiki/Slovakia_Summit_2005" title="Slovakia Summit 2005">Slovakia</a></span></li></ul></li> <li><span class="nowrap"><a href="/wiki/War_in_Afghanistan_(2001%E2%80%932021)" title="War in Afghanistan (2001–2021)">War in Afghanistan</a></span> <ul><li><span class="nowrap"><a href="/wiki/U.S.%E2%80%93Iraq_Status_of_Forces_Agreement" title="U.S.–Iraq Status of Forces Agreement">Status of Forces Agreement</a></span></li></ul></li> <li><span class="nowrap"><a href="/wiki/Patriot_Act" title="Patriot Act">Patriot Act</a></span></li> <li><span class="nowrap"><a href="/wiki/No_Child_Left_Behind_Act" title="No Child Left Behind Act">No Child Left Behind Act</a></span></li> <li><span class="nowrap"><a href="/wiki/Medicare_Prescription_Drug,_Improvement,_and_Modernization_Act" title="Medicare Prescription Drug, Improvement, and Modernization Act">Medicare Prescription Drug, Improvement, and Modernization Act</a></span></li> <li><span class="nowrap"><a href="/wiki/USA_Freedom_Corps" title="USA Freedom Corps">USA Freedom Corps</a></span></li> <li><span class="nowrap"><a href="/wiki/United_States_Department_of_Homeland_Security" title="United States Department of Homeland Security">Department of Homeland Security</a></span></li> <li><span class="nowrap"><a href="/wiki/Space_policy_of_the_George_W._Bush_administration" title="Space policy of the George W. Bush administration">Space policy</a></span></li> <li><span class="nowrap"><a href="/wiki/Strategic_Offensive_Reductions_Treaty" title="Strategic Offensive Reductions Treaty">Strategic Offensive Reductions Treaty</a></span></li> <li><span class="nowrap"><a href="/wiki/War_on_terror" title="War on terror">"War on Terror"</a></span></li> <li><span class="nowrap"><a href="/wiki/President%27s_Council_on_Service_and_Civic_Participation" title="President's Council on Service and Civic Participation">President's Council on Service and Civic Participation</a></span> <ul><li><span class="nowrap"><a href="/wiki/President%27s_Volunteer_Service_Award" title="President's Volunteer Service Award">award</a></span></li></ul></li> <li><span class="nowrap"><a href="/wiki/Dismissal_of_U.S._attorneys_controversy" title="Dismissal of U.S. attorneys controversy">Dismissal of U.S. attorneys controversy</a></span></li> <li><span class="nowrap"><a href="/wiki/Bush_White_House_email_controversy" title="Bush White House email controversy">Email controversy</a></span></li> <li><span class="nowrap"><a href="/wiki/List_of_federal_judges_appointed_by_George_W._Bush" title="List of federal judges appointed by George W. Bush">Judicial appointments</a></span> <ul><li><span class="nowrap"><a href="/wiki/George_W._Bush_Supreme_Court_candidates" title="George W. Bush Supreme Court candidates">Supreme Court candidates</a></span></li> <li><span class="nowrap"><a href="/wiki/John_Roberts_Supreme_Court_nomination" class="mw-redirect" title="John Roberts Supreme Court nomination">John Roberts</a></span></li> <li><span class="nowrap"><a href="/wiki/Harriet_Miers_Supreme_Court_nomination" title="Harriet Miers Supreme Court nomination">Harriet Miers</a></span></li> <li><span class="nowrap"><a href="/wiki/Samuel_Alito_Supreme_Court_nomination" title="Samuel Alito Supreme Court nomination">Samuel Alito</a></span></li> <li><span class="nowrap"><a href="/wiki/George_W._Bush_judicial_appointment_controversies" title="George W. Bush judicial appointment controversies">controversies</a></span></li></ul></li> <li><span class="nowrap"><a href="/wiki/George_W._Bush_Cabinet" class="mw-redirect" title="George W. Bush Cabinet">Cabinet</a></span></li> <li><span class="nowrap"><a href="/wiki/List_of_people_pardoned_by_George_W._Bush" title="List of people pardoned by George W. Bush">Pardons</a></span></li> <li><span class="nowrap"><a href="/wiki/Efforts_to_impeach_George_W._Bush" title="Efforts to impeach George W. Bush">Impeachment efforts</a></span></li> <li><span class="nowrap"><a href="https://en.wikisource.org/wiki/Author:George_W._Bush/Executive_orders" class="extiw" title="wikisource:Author:George W. Bush/Executive orders">Executive orders</a></span></li> <li><span class="nowrap"><a href="https://en.wikisource.org/wiki/Author:George_W._Bush/Presidential_Proclamations" class="extiw" title="wikisource:Author:George W. Bush/Presidential Proclamations">Presidential proclamations</a></span></li> <li><span class="nowrap"><a href="/wiki/Presidential_transition_of_Barack_Obama" title="Presidential transition of Barack Obama">Obama transition</a></span></li></ul> </div></td><td class="noviewer navbox-image" rowspan="8" style="width:1px;padding:0 0 0 2px"><div><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d4/George-W-Bush.jpeg/100px-George-W-Bush.jpeg" decoding="async" width="100" height="132" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d4/George-W-Bush.jpeg/150px-George-W-Bush.jpeg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d4/George-W-Bush.jpeg/200px-George-W-Bush.jpeg 2x" data-file-width="2267" data-file-height="3000" /></span></span><br /><br /><span typeof="mw:File"><a href="/wiki/File:Seal_of_the_President_of_the_United_States.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/3/36/Seal_of_the_President_of_the_United_States.svg/100px-Seal_of_the_President_of_the_United_States.svg.png" decoding="async" width="100" height="100" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/36/Seal_of_the_President_of_the_United_States.svg/150px-Seal_of_the_President_of_the_United_States.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/36/Seal_of_the_President_of_the_United_States.svg/200px-Seal_of_the_President_of_the_United_States.svg.png 2x" data-file-width="2424" data-file-height="2425" /></a></span></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Life and<br />legacy</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><span class="nowrap"><a href="/wiki/George_W._Bush_Childhood_Home" title="George W. Bush Childhood Home">Childhood home</a></span></li> <li><span class="nowrap"><a href="/wiki/Early_life_of_George_W._Bush" title="Early life of George W. Bush">Early life and career</a></span></li> <li><span class="nowrap"><a href="/wiki/George_W._Bush_Presidential_Center" title="George W. Bush Presidential Center">Presidential library</a></span></li> <li><span class="nowrap"><a href="/wiki/Presidential_portraits_of_George_W._and_Laura_Bush" title="Presidential portraits of George W. and Laura Bush">Presidential portrait</a></span></li> <li><span class="nowrap"><a href="/wiki/George_W._Bush_military_service_controversy" title="George W. Bush military service controversy">Military service controversy</a></span> <ul><li><span class="nowrap"><a href="/wiki/Killian_documents_controversy" title="Killian documents controversy">Killian documents controversy</a></span></li> <li><span class="nowrap"><a href="/wiki/Killian_documents_authenticity_issues" title="Killian documents authenticity issues">authenticity issues</a></span></li></ul></li> <li><span class="nowrap"><a href="/wiki/Professional_life_of_George_W._Bush" title="Professional life of George W. Bush">Professional life</a></span></li> <li><span class="nowrap"><a href="/wiki/Governorship_of_George_W._Bush" title="Governorship of George W. Bush">Governorship of Texas</a></span></li> <li><span class="nowrap"><a href="/wiki/Prairie_Chapel_Ranch" title="Prairie Chapel Ranch">Prairie Chapel Ranch</a></span></li> <li><span class="nowrap"><a href="/wiki/Walker%27s_Point_Estate" title="Walker's Point Estate">Walker's Point Estate</a></span></li> <li><span class="nowrap"><a href="/wiki/Clinton_Bush_Haiti_Fund" title="Clinton Bush Haiti Fund">Clinton Bush Haiti Fund</a></span></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Speeches</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><span class="nowrap"><a href="/wiki/Axis_of_evil" title="Axis of evil">Axis of evil</a></span></li> <li><span class="nowrap"><a href="/wiki/Mission_Accomplished_speech" title="Mission Accomplished speech">Mission Accomplished</a></span></li> <li><span class="nowrap"><a href="/wiki/February_2001_George_W._Bush_speech_to_a_joint_session_of_Congress" title="February 2001 George W. Bush speech to a joint session of Congress">Joint session of Congress</a> (2001)</span></li> <li><span class="nowrap"><a href="/wiki/September_2001_George_W._Bush_speech_to_a_joint_session_of_Congress" title="September 2001 George W. Bush speech to a joint session of Congress">Joint session of Congress (September 11 attacks)</a> (2001)</span></li> <li><span class="nowrap"><a href="/wiki/State_of_the_Union" title="State of the Union">State of the Union addresses</a> </span> <ul><li><span class="nowrap"><a href="/wiki/2002_State_of_the_Union_Address" title="2002 State of the Union Address">2002</a></span></li> <li><span class="nowrap"><a href="/wiki/2003_State_of_the_Union_Address" title="2003 State of the Union Address">2003</a></span></li> <li><span class="nowrap"><a href="/wiki/2004_State_of_the_Union_Address" title="2004 State of the Union Address">2004</a></span></li> <li><span class="nowrap"><a href="/wiki/2005_State_of_the_Union_Address" title="2005 State of the Union Address">2005</a></span></li> <li><span class="nowrap"><a href="/wiki/2006_State_of_the_Union_Address" title="2006 State of the Union Address">2006</a></span></li> <li><span class="nowrap"><a href="/wiki/2007_State_of_the_Union_Address" title="2007 State of the Union Address">2007</a></span></li> <li><span class="nowrap"><a href="/wiki/2008_State_of_the_Union_Address" title="2008 State of the Union Address">2008</a></span></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Electoral_history_of_George_W._Bush" title="Electoral history of George W. Bush">Elections</a></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:1%">U.S. House</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><span class="nowrap"><a href="/wiki/1978_United_States_House_of_Representatives_elections" title="1978 United States House of Representatives elections">1978</a></span></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Gubernatorial</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><span class="nowrap"><a href="/wiki/1994_Texas_gubernatorial_election" title="1994 Texas gubernatorial election">1994</a></span></li> <li><span class="nowrap"><a href="/wiki/1998_Texas_gubernatorial_election" title="1998 Texas gubernatorial election">1998</a></span></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Presidential</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><span class="nowrap"><a href="/wiki/George_W._Bush_2000_presidential_campaign" title="George W. Bush 2000 presidential campaign">2000 campaign</a></span> <ul><li><span class="nowrap"><a href="/wiki/2000_Republican_Party_presidential_primaries" title="2000 Republican Party presidential primaries">primaries</a></span></li> <li><span class="nowrap"><a href="/wiki/2000_Republican_Party_vice_presidential_candidate_selection" title="2000 Republican Party vice presidential candidate selection">running mate selection</a></span></li> <li><span class="nowrap"><a href="/wiki/2000_Republican_National_Convention" title="2000 Republican National Convention">convention</a></span></li> <li><span class="nowrap"><a href="/wiki/2000_United_States_presidential_debates" title="2000 United States presidential debates">debates</a></span></li> <li><span class="nowrap"><a href="/wiki/2000_United_States_presidential_election" title="2000 United States presidential election">election</a></span> <ul><li><span class="nowrap"><i><a href="/wiki/Bush_v._Gore" title="Bush v. Gore">Bush v. Gore</a></i></span></li></ul></li></ul></li> <li><span class="nowrap"><a href="/wiki/George_W._Bush_2004_presidential_campaign" title="George W. Bush 2004 presidential campaign">2004 campaign</a></span> <ul><li><span class="nowrap"><a href="/wiki/2004_Republican_Party_presidential_primaries" title="2004 Republican Party presidential primaries">primaries</a></span></li> <li><span class="nowrap"><a href="/wiki/2004_Republican_National_Convention" title="2004 Republican National Convention">convention</a></span></li> <li><span class="nowrap"><a href="/wiki/2004_United_States_presidential_debates" title="2004 United States presidential debates">debates</a></span></li> <li><span class="nowrap"><a href="/wiki/2004_United_States_presidential_election" title="2004 United States presidential election">election</a></span></li></ul></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Public_image_of_George_W._Bush" title="Public image of George W. Bush">Public image</a></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><span class="nowrap"><a href="/wiki/Bushism" title="Bushism">Bushisms</a></span></li> <li><span class="nowrap"><a href="/wiki/List_of_nicknames_used_by_George_W._Bush" title="List of nicknames used by George W. Bush">Nicknames</a></span></li> <li><span class="nowrap"><a href="/wiki/List_of_books_and_films_about_George_W._Bush" class="mw-redirect" title="List of books and films about George W. Bush">As the subject of books and films</a></span></li> <li><span class="nowrap"><a href="/wiki/Fictionalized_portrayals_of_George_W._Bush" title="Fictionalized portrayals of George W. Bush">Fictionalized portrayals</a></span></li> <li><span class="nowrap"><a href="/wiki/Miss_Me_Yet%3F" title="Miss Me Yet?">Miss Me Yet?</a></span></li> <li><span class="nowrap">"<a href="/wiki/Yo,_Blair" title="Yo, Blair">Yo, Blair</a>"</span></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Bibliography_of_George_W._Bush" title="Bibliography of George W. Bush">Books</a></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><span class="nowrap"><i><a href="/wiki/A_Charge_to_Keep" title="A Charge to Keep">A Charge to Keep</a></i> (1999)</span></li> <li><span class="nowrap"><i><a href="/wiki/Decision_Points" title="Decision Points">Decision Points</a></i> (2010)</span></li> <li><span class="nowrap"><i><a href="/wiki/41:_A_Portrait_of_My_Father" title="41: A Portrait of My Father">41: A Portrait of My Father</a></i> (2014)</span></li> <li><span class="nowrap"><i><a href="/wiki/Portraits_of_Courage" title="Portraits of Courage">Portraits of Courage</a></i> (2017)</span></li> <li><span class="nowrap"><i><a href="/wiki/Out_of_Many,_One:_Portraits_of_America%27s_Immigrants" title="Out of Many, One: Portraits of America's Immigrants">Out of Many, One</a></i> (2021)</span></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Popular<br />culture</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><span class="nowrap"><a href="/wiki/Fahrenheit_9/11" title="Fahrenheit 9/11"><i>Fahrenheit 9/11</i> (2004 documentary)</a></span></li> <li><span class="nowrap"><a href="/wiki/W._(film)" title="W. (film)"><i>W.</i> (2008 film)</a></span></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Bush_family" title="Bush family">Family</a></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><span class="nowrap"><a href="/wiki/Laura_Bush" title="Laura Bush">Laura Bush</a> (wife)</span></li> <li><span class="nowrap"><a href="/wiki/Barbara_Bush_(born_1981)" title="Barbara Bush (born 1981)">Barbara Pierce Bush</a> (daughter)</span></li> <li><span class="nowrap"><a href="/wiki/Jenna_Bush_Hager" title="Jenna Bush Hager">Jenna Bush Hager</a> (daughter)</span></li> <li><span class="nowrap"><a href="/wiki/George_H._W._Bush" title="George H. W. Bush">George H. W. Bush</a> (father)</span></li> <li><span class="nowrap"><a href="/wiki/Barbara_Bush" title="Barbara Bush">Barbara Bush</a> (mother)</span></li> <li><span class="nowrap"><a href="/wiki/Pauline_Robinson_Bush" title="Pauline Robinson Bush">Robin Bush</a> (sister)</span></li> <li><span class="nowrap"><a href="/wiki/Jeb_Bush" title="Jeb Bush">Jeb Bush</a> (brother)</span></li> <li><span class="nowrap"><a href="/wiki/Neil_Bush" title="Neil Bush">Neil Bush</a> (brother)</span></li> <li><span class="nowrap"><a href="/wiki/Marvin_Bush" title="Marvin Bush">Marvin Bush</a> (brother)</span></li> <li><span class="nowrap"><a href="/wiki/Dorothy_Bush_Koch" title="Dorothy Bush Koch">Dorothy Bush Koch</a> (sister)</span></li> <li><span class="nowrap"><a href="/wiki/Barney_(dog)" title="Barney (dog)">Barney</a> (dog)</span></li> <li><span class="nowrap"><a href="/wiki/Miss_Beazley" title="Miss Beazley">Miss Beazley</a> (dog)</span></li> <li><span class="nowrap"><a href="/wiki/India_(cat)" title="India (cat)">India</a> (cat)</span></li> <li><span class="nowrap"><a href="/wiki/Spot_Fetcher" title="Spot Fetcher">Spot Fetcher</a> (dog)</span></li></ul> </div></td></tr><tr><td class="navbox-abovebelow hlist" colspan="3"><div> <ul><li><span class="nowrap"><b><a href="/wiki/Bill_Clinton" title="Bill Clinton">← Bill Clinton</a></b></span></li> <li><span class="nowrap"><b><a href="/wiki/Barack_Obama" title="Barack Obama">Barack Obama →</a></b></span></li></ul> <ul><li><span class="nowrap"><span class="noviewer" typeof="mw:File"><span title="Category"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/16px-Symbol_category_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/23px-Symbol_category_class.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/31px-Symbol_category_class.svg.png 2x" data-file-width="180" data-file-height="185" /></span></span> <a href="/wiki/Category:George_W._Bush" title="Category:George W. Bush">Category</a></span></li></ul> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"></div><div role="navigation" class="navbox" aria-labelledby="United_States_federal_taxation_legislation" style="padding:3px"><table class="nowraplinks mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:US_tax_acts" title="Template:US tax acts"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:US_tax_acts" title="Template talk:US tax acts"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:US_tax_acts" title="Special:EditPage/Template:US tax acts"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="United_States_federal_taxation_legislation" style="font-size:114%;margin:0 4em"><a href="/wiki/Amendments_to_the_Internal_Revenue_Laws_of_the_United_States" title="Amendments to the Internal Revenue Laws of the United States">United States federal taxation legislation</a></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">Internal<br />Revenue</a></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Revenue_Act_of_1861" title="Revenue Act of 1861">1861</a></li> <li><a href="/wiki/Revenue_Act_of_1862" title="Revenue Act of 1862">1862</a></li> <li><a href="/wiki/Revenue_Act_of_1864" title="Revenue Act of 1864">1864</a></li> <li><a href="/wiki/Wilson%E2%80%93Gorman_Tariff_Act" title="Wilson–Gorman Tariff Act">1894</a></li> <li><a href="/wiki/Payne%E2%80%93Aldrich_Tariff_Act" title="Payne–Aldrich Tariff Act">1909</a></li> <li><a href="/wiki/Revenue_Act_of_1913" title="Revenue Act of 1913">1913</a></li> <li><a href="/wiki/Emergency_Internal_Revenue_Tax_Act" title="Emergency Internal Revenue Tax Act">1914</a></li> <li><a href="/wiki/Revenue_Act_of_1916" title="Revenue Act of 1916">1916</a></li> <li><a href="/wiki/War_Revenue_Act_of_1917" title="War Revenue Act of 1917">1917</a></li> <li><a href="/wiki/Revenue_Act_of_1918" title="Revenue Act of 1918">1918</a></li> <li><a href="/wiki/Revenue_Act_of_1921" title="Revenue Act of 1921">1921</a></li> <li><a href="/wiki/Revenue_Act_of_1924" title="Revenue Act of 1924">1924</a></li> <li><a href="/wiki/Revenue_Act_of_1926" title="Revenue Act of 1926">1926</a></li> <li><a href="/wiki/Revenue_Act_of_1928" title="Revenue Act of 1928">1928</a></li> <li><a href="/wiki/Revenue_Act_of_1932" title="Revenue Act of 1932">1932</a></li> <li><a href="/wiki/Revenue_Act_of_1934" title="Revenue Act of 1934">1934</a></li> <li><a href="/wiki/Revenue_Act_of_1935" title="Revenue Act of 1935">1935</a></li> <li><a href="/wiki/Revenue_Act_of_1936" title="Revenue Act of 1936">1936</a></li> <li><a href="/wiki/Revenue_Act_of_1937" title="Revenue Act of 1937">1937</a></li> <li><a href="/wiki/Internal_Revenue_Code_of_1939" class="mw-redirect" title="Internal Revenue Code of 1939">1939 Code</a></li> <li><a href="/wiki/Revenue_Act_of_1940" title="Revenue Act of 1940">1940</a></li> <li><a href="/wiki/Second_Revenue_Act_of_1940" title="Second Revenue Act of 1940">1940 (2nd)</a></li> <li><a href="/wiki/Revenue_Act_of_1941" title="Revenue Act of 1941">1941</a></li> <li><a href="/wiki/Revenue_Act_of_1942" title="Revenue Act of 1942">1942</a></li> <li><a href="/wiki/Revenue_Act_of_1943" title="Revenue Act of 1943">1943</a></li> <li><a href="/wiki/Current_Tax_Payment_Act_of_1943" title="Current Tax Payment Act of 1943">1943</a></li> <li><a href="/wiki/Individual_Income_Tax_Act_of_1944" title="Individual Income Tax Act of 1944">1944</a></li> <li><a href="/wiki/Revenue_Act_of_1945" title="Revenue Act of 1945">1945</a></li> <li><a href="/wiki/Revenue_Act_of_1948" title="Revenue Act of 1948">1948</a></li> <li><a href="/wiki/Revenue_Act_of_1950" title="Revenue Act of 1950">1950</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">1950</a></li> <li><a href="/wiki/Revenue_Act_of_1951" title="Revenue Act of 1951">1951</a></li> <li><a href="/wiki/Excise_Tax_Reduction_Act_of_1954" title="Excise Tax Reduction Act of 1954">1954</a></li> <li><a href="/wiki/Internal_Revenue_Code_of_1954" class="mw-redirect" title="Internal Revenue Code of 1954">1954 Code</a></li> <li><a href="/wiki/Revenue_Act_of_1962" title="Revenue Act of 1962">1962</a></li> <li><a href="/wiki/Revenue_Act_of_1964" title="Revenue Act of 1964">1964</a></li> <li><a href="/wiki/Tax_Adjustment_Act_of_1966" title="Tax Adjustment Act of 1966">1966</a></li> <li><a href="/wiki/Revenue_and_Expenditure_Control_Act_of_1968" title="Revenue and Expenditure Control Act of 1968">1968</a></li> <li><a href="/wiki/Tax_Reform_Act_of_1969" title="Tax Reform Act of 1969">1969</a></li> <li><a href="/wiki/Revenue_Act_of_1971" title="Revenue Act of 1971">1971</a></li> <li><a href="/wiki/Tax_Reduction_Act_of_1975" title="Tax Reduction Act of 1975">1975</a></li> <li><a href="/wiki/Tax_Reform_Act_of_1976" title="Tax Reform Act of 1976">1976</a></li> <li><a href="/wiki/Tax_Reduction_and_Simplification_Act_of_1977" title="Tax Reduction and Simplification Act of 1977">1977</a></li> <li><a href="/wiki/Revenue_Act_of_1978" title="Revenue Act of 1978">1978</a></li> <li><a href="/wiki/Crude_Oil_Windfall_Profit_Tax_Act_of_1980" title="Crude Oil Windfall Profit Tax Act of 1980">1980</a></li> <li><a href="/wiki/Economic_Recovery_Tax_Act_of_1981" title="Economic Recovery Tax Act of 1981">1981</a></li> <li><a href="/wiki/Tax_Equity_and_Fiscal_Responsibility_Act_of_1982" title="Tax Equity and Fiscal Responsibility Act of 1982">1982</a></li> <li><a href="/wiki/Highway_Revenue_Act_of_1982" class="mw-redirect" title="Highway Revenue Act of 1982">Gas Tax</a></li> <li><a href="/wiki/Interest_and_Dividend_Tax_Compliance_Act_of_1983" title="Interest and Dividend Tax Compliance Act of 1983">1983 (PL 98-67)</a></li> <li><a href="/wiki/Railroad_Retirement_Solvency_Act_of_1983" title="Railroad Retirement Solvency Act of 1983">1983 (PL 98-76)</a></li> <li><a href="/wiki/Deficit_Reduction_Act_of_1984" title="Deficit Reduction Act of 1984">1984</a></li> <li><a href="/wiki/Consolidated_Omnibus_Budget_Reconciliation_Act_of_1985" title="Consolidated Omnibus Budget Reconciliation Act of 1985">COBRA</a></li> <li><a href="/wiki/Tax_Reform_Act_of_1986" title="Tax Reform Act of 1986">1986</a></li> <li><a href="/wiki/Internal_Revenue_Code_of_1986" class="mw-redirect" title="Internal Revenue Code of 1986">1986 Code</a></li> <li><a href="/wiki/Omnibus_Budget_Reconciliation_Act_of_1987" title="Omnibus Budget Reconciliation Act of 1987">1987</a></li> <li><a href="/wiki/Technical_and_Miscellaneous_Revenue_Act_of_1988" title="Technical and Miscellaneous Revenue Act of 1988">1988</a></li> <li><a href="/wiki/Omnibus_Budget_Reconciliation_Act_of_1990" title="Omnibus Budget Reconciliation Act of 1990">1990</a></li> <li><a href="/wiki/Omnibus_Budget_Reconciliation_Act_of_1993" title="Omnibus Budget Reconciliation Act of 1993">1993</a></li> <li><a href="/wiki/Taxpayer_Bill_of_Rights_2" title="Taxpayer Bill of Rights 2">1996</a></li> <li><a href="/wiki/Taxpayer_Relief_Act_of_1997" title="Taxpayer Relief Act of 1997">1997</a></li> <li><a href="/wiki/Internal_Revenue_Service_Restructuring_and_Reform_Act_of_1998" title="Internal Revenue Service Restructuring and Reform Act of 1998">1998</a></li> <li><a href="/wiki/Economic_Growth_and_Tax_Relief_Reconciliation_Act_of_2001" title="Economic Growth and Tax Relief Reconciliation Act of 2001">2001 (EGTRRA)</a></li> <li><a href="/wiki/Job_Creation_and_Worker_Assistance_Act_of_2002" title="Job Creation and Worker Assistance Act of 2002">2002</a></li> <li><a href="/wiki/Jobs_and_Growth_Tax_Relief_Reconciliation_Act_of_2003" title="Jobs and Growth Tax Relief Reconciliation Act of 2003">2003</a></li> <li><a href="/wiki/American_Jobs_Creation_Act_of_2004" title="American Jobs Creation Act of 2004">2004</a></li> <li><a class="mw-selflink selflink">2005</a></li> <li><a href="/wiki/Pension_Protection_Act_of_2006" title="Pension Protection Act of 2006">2006</a></li> <li><a href="/wiki/Tax_Relief_and_Health_Care_Act_of_2006" title="Tax Relief and Health Care Act of 2006">2006</a></li> <li><a href="/w/index.php?title=Tax_Increase_Prevention_Act_of_2007&action=edit&redlink=1" class="new" title="Tax Increase Prevention Act of 2007 (page does not exist)">2007</a></li> <li><a href="/wiki/Mortgage_Forgiveness_Debt_Relief_Act_of_2007" title="Mortgage Forgiveness Debt Relief Act of 2007">2007 (Mortgage)</a></li> <li><a href="/wiki/Economic_Stimulus_Act_of_2008" title="Economic Stimulus Act of 2008">2008</a></li> <li><a href="/wiki/Public_Law_110-343" title="Public Law 110-343">Crisis</a></li> <li><a href="/wiki/American_Recovery_and_Reinvestment_Act_of_2009" title="American Recovery and Reinvestment Act of 2009">2009</a></li> <li><a href="/wiki/Affordable_Care_Act" title="Affordable Care Act">2010 (ACA)</a></li> <li><a href="/wiki/Small_Business_Jobs_Act_of_2010" title="Small Business Jobs Act of 2010">2010 (PL 111–240)</a></li> <li><a href="/wiki/Tax_Relief,_Unemployment_Insurance_Reauthorization,_and_Job_Creation_Act_of_2010" title="Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010">2010 (PL 111-312)</a></li> <li><a href="/wiki/Temporary_Payroll_Tax_Cut_Continuation_Act_of_2011" class="mw-redirect" title="Temporary Payroll Tax Cut Continuation Act of 2011">2011</a></li> <li><a href="/wiki/American_Taxpayer_Relief_Act_of_2012" title="American Taxpayer Relief Act of 2012">2012 (ATRA)</a></li> <li><a href="/wiki/Middle_Class_Tax_Relief_and_Job_Creation_Act_of_2012" title="Middle Class Tax Relief and Job Creation Act of 2012">2012</a></li> <li><a href="/w/index.php?title=Tax_Increase_Prevention_Act_of_2014&action=edit&redlink=1" class="new" title="Tax Increase Prevention Act of 2014 (page does not exist)">2014</a></li> <li><a href="/w/index.php?title=Bipartisan_Budget_Act_of_2015&action=edit&redlink=1" class="new" title="Bipartisan Budget Act of 2015 (page does not exist)">2015 (BBA)</a></li> <li><a href="/wiki/Consolidated_Appropriations_Act,_2016" title="Consolidated Appropriations Act, 2016">2016</a></li> <li><a href="/wiki/Tax_Cuts_and_Jobs_Act_of_2017" class="mw-redirect" title="Tax Cuts and Jobs Act of 2017">2017 (TCJA)</a></li> <li><a href="/wiki/Bipartisan_Budget_Act_of_2018" title="Bipartisan Budget Act of 2018">2018 (BBA)</a></li> <li><a href="/w/index.php?title=Fourth_Continuing_Appropriations_for_Fiscal_Year_2018,_Federal_Register_Printing_Savings,_Healthy_Kids,_Health-Related_Taxes,_and_Budgetary_Effects&action=edit&redlink=1" class="new" title="Fourth Continuing Appropriations for Fiscal Year 2018, Federal Register Printing Savings, Healthy Kids, Health-Related Taxes, and Budgetary Effects (page does not exist)">2018 (Appropriations)</a></li> <li><a href="/wiki/SECURE_Act_of_2019" class="mw-redirect" title="SECURE Act of 2019">2019 (SECURE)</a></li> <li><a href="/wiki/Families_First_Coronavirus_Response_Act" title="Families First Coronavirus Response Act">2020 (Families First)</a></li> <li><a href="/wiki/CARES_Act" title="CARES Act">2020 (CARES)</a></li> <li><a href="/wiki/Consolidated_Appropriations_Act,_2021" title="Consolidated Appropriations Act, 2021">2020 (Appropriations)</a></li> <li><a href="/wiki/William_M._(Mac)_Thornberry_National_Defense_Authorization_Act_for_Fiscal_Year_2021" class="mw-redirect" title="William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021">2021 (Defense Authorization)</a></li> <li><a href="/wiki/American_Rescue_Plan_Act_of_2021" title="American Rescue Plan Act of 2021">2021 (American Rescue Plan)</a></li> <li><a href="/wiki/Infrastructure_Investment_and_Jobs_Act" title="Infrastructure Investment and Jobs Act">2021 (Infrastructure, PL 117–58)</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Tariffs_in_United_States_history" class="mw-redirect" title="Tariffs in United States history">Tariffs</a></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Tariff_of_1789" title="Tariff of 1789">1789: Hamilton I</a></li> <li><a href="/wiki/Tariff_of_1790" title="Tariff of 1790">1790: Hamilton II</a></li> <li><a href="/wiki/Tariff_of_1791" title="Tariff of 1791">1791: Hamilton III</a></li> <li><a href="/wiki/Tariff_of_1792" title="Tariff of 1792">1792: Hamilton IV</a></li> <li><a href="/wiki/Tariff_of_1816" title="Tariff of 1816">1816: Dallas</a></li> <li><a href="/wiki/Tariff_of_1824" title="Tariff of 1824">1824: Sectional</a></li> <li><a href="/wiki/Tariff_of_Abominations" title="Tariff of Abominations">1828: "Abominations"</a></li> <li><a href="/wiki/Tariff_of_1832" title="Tariff of 1832">1832</a></li> <li><a href="/wiki/Tariff_of_1833" title="Tariff of 1833">1833: Compromise</a></li> <li><a href="/wiki/Tariff_of_1842" title="Tariff of 1842">1842: Black</a></li> <li><a href="/wiki/Walker_tariff" title="Walker tariff">1846: Walker</a></li> <li><a href="/wiki/Tariff_of_1857" title="Tariff of 1857">1857</a></li> <li><a href="/wiki/Morrill_Tariff" title="Morrill Tariff">1861: Morrill</a></li> <li>1872</li> <li>1875</li> <li><a href="/wiki/Tariff_of_1883" title="Tariff of 1883">1883: Mongrel</a></li> <li><a href="/wiki/McKinley_Tariff" title="McKinley Tariff">1890: McKinley</a></li> <li><a href="/wiki/Wilson%E2%80%93Gorman_Tariff_Act" title="Wilson–Gorman Tariff Act">1894: Wilson–Gorman</a></li> <li><a href="/wiki/Dingley_Act" title="Dingley Act">1897: Dingley</a></li> <li><a href="/wiki/Payne%E2%80%93Aldrich_Tariff_Act" title="Payne–Aldrich Tariff Act">1909: Payne–Aldrich</a></li> <li><a href="/wiki/Revenue_Act_of_1913" title="Revenue Act of 1913">1913: Underwood</a></li> <li><a href="/wiki/Emergency_Tariff_of_1921" title="Emergency Tariff of 1921">1921: Emergency</a></li> <li><a href="/wiki/Fordney%E2%80%93McCumber_Tariff" title="Fordney–McCumber Tariff">1922: Fordney–McCumber</a></li> <li><a href="/wiki/Smoot%E2%80%93Hawley_Tariff_Act" title="Smoot–Hawley Tariff Act">1930: Smoot–Hawley</a></li> <li><a href="/wiki/Reciprocal_Tariff_Act" title="Reciprocal Tariff Act">1934: Reciprocal</a></li> <li><a href="/wiki/General_Agreement_on_Tariffs_and_Trade" title="General Agreement on Tariffs and Trade">1948: GATT</a></li> <li><a href="/wiki/Trade_Expansion_Act" title="Trade Expansion Act">1962</a></li> <li><a href="/wiki/Trade_Act_of_1974" title="Trade Act of 1974">1974/75</a></li> <li><a href="/wiki/Trade_Agreements_Act_of_1979" title="Trade Agreements Act of 1979">1979</a></li> <li><a href="/wiki/Trade_and_Tariff_Act_of_1984" title="Trade and Tariff Act of 1984">1984</a></li> <li><a href="/wiki/Omnibus_Trade_and_Competitiveness_Act" title="Omnibus Trade and Competitiveness Act">1988</a></li> <li><a href="/wiki/Canada%E2%80%93United_States_Free_Trade_Agreement" title="Canada–United States Free Trade Agreement">1988: Canada FT</a></li> <li><a href="/wiki/North_American_Free_Trade_Agreement" title="North American Free Trade Agreement">1993: NAFTA</a></li> <li><a href="/wiki/World_Trade_Organization" title="World Trade Organization">1994: WTO</a></li> <li><a href="/wiki/Trump_tariffs" title="Trump tariffs">2018/2019: Trump</a></li></ul> </div></td></tr></tbody></table></div>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?type=1x1" alt="" width="1" height="1" style="border: none; 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