Build Back Better Act: the Legislative Lull That Won’t Budge
Last year was another busy legislative year with new administration taking office and tax laws being passed left and right. The American Rescue Plan was enacted back in March; the Infrastructure Investment and Jobs Act (IIJA) was signed into law in November and last, but certainly not least we come to the Build Back Better Act (BBBA) which was the last piece of major legislation the Biden administration sought to enact in 2021. In the face of opposition by some moderate Democratic...