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Infrastructure Investment and Jobs Act—Summary of Key Tax Components

On Monday, November 15, 2021, President Biden signed into law the Infrastructure Investment and Jobs Act (“Infrastructure Act”), Public Law No: 117-58. The Infrastructure Act is the result of the Bipartisan Infrastructure Framework (“Infrastructure Framework”) previously announced on June 24, 2021.

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Pension Protection Act Affects Charitable Giving and Exempt Organizations


Time to Read: 1 minutes Practices: Tax

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In addition to reforming the employer-based pension system, the Pension Protection Act of 2006 contains important charitable giving incentives and exempt organization reforms. Among the significant provisions of the Act, which is expected to be signed into law shortly, is the IRA charitable rollover. For a thorough analysis of that and other provisions of the Act affecting charitable giving and exempt organizations, please click "Download PDF" to read Ropes & Gray's client alert.

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