Code Section 646
| Code Section | Effective Date | Name of Act | Name of Provision | 10yr Revenue Estimate ($millions) |
|---|---|---|---|---|
| 646 | 12/31/2012 | The American Taxpayer Relief Act of 2012 | Alaska native settlement trusts | -46 |
| 646 | 12/31/2010 | The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 | Alaska Native Settlement Trusts | -9 |
Alaska native settlement trusts
Explanation of Provision
The Act makes permanent the EGTRRA amendments relating to electing Settlement Trusts.
Alaska Native Settlement Trusts
Explanation of Provision
The provision delays for two years the EGTRRA sunset as it applies to electing Settlement Trusts.
Back to Tax Tracker Codes Menu