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The text below became obsolete with the American Taxpayer Relief Act (ATRA). An unprecedented number of tax provisions were set to expire on December 31, 2012; this "fiscal cliff"” would have increased taxes by $500 billion, with most of the increase falling on small businesses and individuals. CribSheet 13-1 explains ATRA.
Learn the essential facts about these increases in this NFIB Research CribSheet.
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This CribSheet is edited from the original, published 7/27/12.
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