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Client Alert

HR 4297 Update: Some Provisions of Interest to Individual Tax Payers

May 30, 2006

Emily C. Crosby, Andrew Short and Friedemann Thomma

The Tax Increase Prevention and Reconciliation Act of 2005 was signed by President Bush into law on May 17, 2006. The Act addresses a number of provisions of particular interest to individual taxpayers, including AMT, capital gains and dividends, Roth IRA’s, and the “kiddie” tax, as well as to payees of tax-exempt bonds.

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Practice Areas

Tax


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