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  • untitled [www. congress. gov]
    Except as otherwise expressly provided, whenever in this sub-title an amendment or repeal is expressed in terms of an amend-ment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986
  • Tax Provisions in the Inflation Reduction Act of 2022 (H. R. 5376)
    The webpage discusses tax provisions in the Inflation Reduction Act of 2022, including changes to taxation and financing rates for certain products
  • H. R. 5376 - 117th Congress (2021-2022): An act to provide for . . .
    Summary of H R 5376 - 117th Congress (2021-2022): An act to provide for reconciliation pursuant to title II of S Con Res 14
  • Tax Provisions in the Inflation Reduction Act of 2022 (H. R. 5376)
    On July 27, 2022, Senate Majority Leader Chuck Schumer and Senator Joe Manchin released legislative text for budget reconciliation legislation, also known as the “Inflation Reduction Act of 2022 ”1 This text would replace the legislative text of the House-passed Build Back Better Act (BBBA; H R 5376) as a substitute amendment 2 This report summarizes the tax provisions in the Inflation
  • Proposed Tobacco Excise Tax Changes in H. R. 5376, the Reconciliation Bill
    A range of tobacco tax increases are included in H R 5376, commonly known as the reconciliation bill In addition to increasing most of the currently existing tobacco tax rates, H R 5376 would levy a tax on other products containing nicotine, such as e-cigarettes The Joint Committee on Taxation estimates that the proposed tobacco tax increases would raise $96 8 billion from FY2022 to FY2031
  • Tax Provisions in the Inflation Reduction Act of 2022 (H. R. 5376)
    On July 27, 2022, Senate Majority Leader Chuck Schumer and Senator Joe Manchin released legislative text for budget reconciliation legislation, also known as the “Inflation Reduction Act of 2022 ”1 On August 7, 2022, the Senate passed a modified version of the Inflation Reduction Act of 2022 2 This text will replace the legislative text of the House-passed Build Back Better Act (BBBA; H R
  • In the Senate of the United States, - Congress. gov
    In the Senate of the United States, August 7 (legislative day, August 6), 2022 Resolved, That the bill from the House of Representa-tives (H R 5376) entitled ‘‘An Act to provide for reconcili-ation pursuant to title II of S Con Res 14 ’’, do pass with the following
  • H. R. 5376 - Inflation Reduction Act of 2022 117th Congress (2021-2022)
    (Sec 10101) This act imposes an alternative minimum tax of 15% of the average annual adjusted financial statement income of domestic corporations (excluding Subchapter S corporations, regulated investment companies, and real estate investment trusts) that exceeds $1 billion over a specified 3-year period The tax is effective in taxable years beginning after December 31, 2022 Part 2--Excise


















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