Here's a summary of the tax provisions proposed to be included in the Build Back Better Act.

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Senate Finance Committee Chair Ron Wyden has proposed to tax all publicly traded partnerships as corporations, tax mutual funds and ETFs on redemptions in kind, and otherwise significantly revise the partnership tax rules.

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This chart compares the Biden Administration’s Fiscal Year 2022 Revenue Proposals (the Greenbook), which we discuss here, to the tax proposals in the Build Back Better Act (BBBA) approved by the House Ways and Means Committee on September 15, 2021, which we discuss here.

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