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CCH Tax Briefing: Fiscal Cliff Deal Takes Shape, as Bush-Era Tax Cuts Expire

Media Alert

Lower, taxpayer-friendly income tax and capital gains rates, along with more than 50 other tax provisions enacted in 2001 and 2003, generally referred to as the “Bush-Era Tax Cuts,” expired at midnight on January 1, 2013. After intense negotiations over the weekend, the Senate reached agreement on a bill, but the House of Representatives was not scheduled to vote until later on January 1, at the earliest. As a result, the Bush-Era Tax Cuts are now expired. The question remains, for how long? Will the lame duck 112th Congress act to extend the cuts, or will it be left to the 113th Congress? CCH's Tax Briefing: Fiscal Cliff Tax Legislation highlights the tax provisions impacted by the EGTRRA and JGTRRA sunsets, and what they mean for taxpayers.

For More Information

For information on the full range of tax provisions affected by the fiscal cliff, access the CCH Tax Briefing: Fiscal Cliff Tax Legislation by clicking here. Access to the full range of CCH Briefings on significant tax developments is at Members of the press interested in speaking to a CCH tax analyst should contact Leslie Bonacum at 847-267-7153 or or Eric Scott at 847-267-2179,




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