Bill > HR5528

This bill, the Tax Technical Corrections Act of 2014, aims to amend the Internal Revenue Code of 1986 to fix various technical issues and make other necessary adjustments. It addresses numerous provisions from prior tax legislation, including the American Taxpayer Relief Act of 2012, the Middle Class Tax Relief and Job Creation Act of 2012, and several other acts related to energy, small business, and economic recovery. The bill makes specific changes to tax calculations, definitions, and effective dates for various tax credits, deductions, and reporting requirements, essentially cleaning up and clarifying existing tax laws.