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Alternative Minimum Tax › Federal Budget

The Alternative Minimum Tax is an aspect of the United States federal tax code that seeks to capture a minimum level of revenue from all taxpayers and to ensure that some earners are not escaping tax liability... more +
The Alternative Minimum Tax is an aspect of the United States federal tax code that seeks to capture a minimum level of revenue from all taxpayers and to ensure that some earners are not escaping tax liability through certain tax breaks or deductions.  Liability under the AMT is calculated by adding certain deductions back into an individual's adjusted gross income, subtracting the AMT exemption and then, paying a percentage of the remaining figure. less -
Blake, Cassels & Graydon LLP

Budget fédéral 2023 : Présentation de certaines mesures fiscales

Blake, Cassels & Graydon LLP on

Le 28 mars 2023 (le « jour du Budget »), la ministre des Finances du Canada a présenté le budget fédéral de 2023 (le « Budget 2023 »). Même si certains avaient prédit que le programme législatif chargé du ministère des...more

Davies Ward Phillips & Vineberg LLP

Federal Budget 2023 – Major Changes for Business and High Net Worth Individuals

Davies Ward Phillips & Vineberg LLP on

On March 28, 2023 (Budget Day), the Honourable Chrystia Freeland, Deputy Prime Minister of Canada and Minister of Finance, delivered the Liberal Party’s federal budget (Budget 2023). Budget 2023 does not change the...more

Akin Gump Strauss Hauer & Feld LLP

Inflation Reduction Act Update

Akin Gump Strauss Hauer & Feld LLP on

The following alert provides a high level update to the August 4 Akin Gump comprehensive section-by-section report, which was published before the Senate vote-a-rama and final Senate passage. This update is being published...more

Mayer Brown

US House Rules Committee Modifies the “Build Back Better Act”

Mayer Brown on

In less than a week, the Rules Committee of the US House of Representatives (the “Rules Committee”) released two versions of modified legislative text of H.R. 5376, the Build Back Better Act. The first version was released on...more

Ballard Spahr LLP

UPDATE: President Trump Signs Tax Reform Legislation Into Law Early

Ballard Spahr LLP on

On December 22, 2017, President Donald Trump signed into law the most far-reaching tax reform legislation in a generation after Congress approved a short-term spending bill on Thursday, which will keep the government funded...more

Katten Muchin Rosenman LLP

Estate Planning After the Fiscal Cliff Deal

Katten Muchin Rosenman LLP on

Now that a deal averting the fiscal cliff has finally been reached, many of the tax and planning issues that have been mired in uncertainty for the past two years (and even longer in some cases) may be resolved. Numerous tax...more

King & Spalding

Washington Insight - Special Edition: Congress Steps Away From Fiscal Cliff

King & Spalding on

For months in Washington, and beyond, attention has been focused on the "fiscal cliff" -- the combination of the expiration of the Bush tax cuts and the looming budget cuts referred to as "sequestration." Negotiations led by...more

Holland & Knight LLP

Post-Fiscal Cliff: What the New American Taxpayer Relief Act Does and Does Not Do

Holland & Knight LLP on

At midnight on December 31, 2012, the United States briefly fell off of the much-anticipated and highly publicized "fiscal cliff," with income tax rates rising on most taxpayers and a host of substantial spending cuts...more

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