House Democrats late last week released revised text of the partisan, Democrat-only "Build Back Better Act." The text is largely a stripped-down version of the $3.5 trillion package Democrats unveiled in September, with new revenue offsets reflecting Senator Kyrsten Sinema's (D-AZ) opposition to tax rate increases. The legislation remains inextricably linked to a separate, bipartisan infrastructure package that the Senate passed in August and has remained "on ice" in the House as Democrats work through the details of the Build Back Better Act.
NATSO Members may log in for an analysis of the Build Back Better provisions related to energy and corporate tax credits as well as potential penalities for employers related to vaccine mandate violations.