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Course Overview Many companies sighed with relief when Congress, at the eleventh hour, enacted tax legislation that prevented the economy from skidding off the fiscal cliff. In the first segment of a two-part program, Barbara Weltman details what new incentives are available to businesses, as well as what old provisions are returning, this year under the American Taxpayer Relief Act. Learning Objectives: Upon successful completion of this segment, you should be able to: describe the only negative impact of the American Taxpayer Relief Act; distinguish between payroll withholding in 2012 and in 2013; explain how newly acquired property will be depreciated in 2013; identify the credits and deductions that were renewed for 2013.