The Senate Finance Committee released its draft tax provisions on Dec. 11 for the Build Back Better Act (BBBA). This draft is substantively similar to the House version that passed on Nov. 19, although Senate Democrats made changes to contend with cost estimates, conflicting priorities among their progressive and moderate wings and to comply with the Byrd rule.
The Brownstein National Tax Policy Group has compiled a comparison of the House-passed version of the BBBA and the recently released Senate Finance version.