In the early hours of January 1, 2013, the Senate passed, by an 89-8 vote, the American Taxpayer Relief Act of 2012 (P.L. 112-240), which, along with many other provisions, permanently extends the so-called Bush-era tax cuts for low- and middle-income individuals.
The IRS noted that it had received many comments on the regulations, most of which it addressed in issuing the rules. (The AICPA submitted a comment letter recommending various changes, described here.)
The Patient Protection and Affordable Care Act (P.L.111–148), (as amended by the Health Care and Education Reconciliation Act of 2010 (Pub.L. 111-152), contains a 3.8% net investment income tax (NIIT), that will impact estate and trusts, starting in 2013.