The U.S. Congressional Research Services (CRS) has published a report dated 28 September on the tax provisions in the legislative recommendations marked up and approved by the House Ways and Means Committee on 14 to 15 September 2021, known as the "Build Back Better Act." The tax provisions covered by the report include: Modifications to individual income taxes levied on high-income individuals that would increase revenues, including: an increase in the top individual marginal tax rate to 39.6% for tax years before 2026; modifications to the taxes on long-term capital gains and qualified dividends, including an increase in the top...