Since the US Congress published the full text of the budget package unexpectedly agreed between factions of President Joe Biden’s Democratic Party last weekend, the body of analysis published by commentators including tax lawyers, accountants and activists has grown. The US Senate passed the bill late on Sunday and the House of Representatives is now expected to give it the final green light on Friday. After months of political watering down, the proposed legislation has dropped the ambitious “Build Back Better” title for the less enthusiastic but more realistic brand of “Inflation Reduction Act” (IRA). The move has led to…
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