2021年9月21日

Overview of US Tax Provisions of Build Back Legislation Approved by House Ways & Means Committee

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On September 15, 2021, the House of Representatives Ways & Means Committee approved proposed tax legislation to be included in the 2021 budget reconciliation legislation currently under consideration in Congress. The tax provisions are included in a bill titled the “Build Back Better Act.” These tax proposals are extensive and far-reaching, akin in scope (but not in substance) to the changes to the US Tax Code made by the 2017 Tax Cuts and Jobs Act. The legislation has a way to go before it is enacted into law but nonetheless provides an overview of changes likely to find their way into the Internal Revenue Code. In the attached Legal Update, the Mayer Brown Tax practice provides an overview of the proposed changes that are likely to be of interest to both businesses and individuals subject to US tax.

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