July 23, 2014

The Fiscal Cliff Legislation: An Executive Summary of What You Need to Know

As everyone knows, the American Taxpayer Relief Act of 2012 (aka, the “Fiscal Cliff Deal”) was passed by the U.S. House of Representatives late in the evening on January 1, 2013. The legislation includes provisions related to tax relief, business tax extenders, energy tax extenders, and the federal budget, among other issues.

To help you navigate this legislation, we have prepared documents featuring concise information on these provisions:

  1. A Summary of the Provisions in the American Taxpayer Relief Act of 2012
  2. The Fiscal Cliff Deal: What’s Included, What Isn’t, and What’s Next
  3. Estimated Revenue Effects of the American Taxpayer Relief Act of 2012
© 2014 Bracewell & Giuliani LLP

About the Author

Michael L. Pate, Tax Attorney, Bracewell Giuliani Law Firm

Mr. Pate provides legal counsel in federal and state tax and legislative matters regarding energy, environment, banking, trade and communications, and issues involving the Federal Election Commission. Mr. Pate represents corporations, partnerships, trade associations and joint ventures before Congress and federal agencies.


About the Author


Elizabeth McGinley is a member of the firm's tax department. Her practice includes representation of funds and institutional investors in connection with acquisitions, recapitalizations and joint ventures, with emphasis on distressed situations and bankruptcy. Ms. McGinley has a broad background in corporate tax, partnership tax and tax issues relating to energy investments. During her career, she has represented major public corporations, private investors and real estate developers.

Ms. McGinley has structured and negotiated tax-free...


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