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Pub. L. 109-222, enacted May 17, 2006, prevented a number of tax provisions from sunsetting in 2006. In particular, the Act extended the exemption from AMT for certain individuals and extended the reduced tax rate on capital gains and dividends.
Synonyms: TIPRA, Tax Increase Prevention and Reconciliation Act of 2005
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TIPRA, Tax Increase Prevention and Reconciliation Act of 2005