How will the American Taxpayer Relief Act of 2012 (ATRA) – or, as some call it, the “Fiscal Cliff” bill – impact state and local governments?  The reactions are just beginning to roll in, but the consensus appears to be that the answer remains to be seen. 

We’ve put together the following compilation of links to articles and resources that address the legislation and its implications:

1.  National League of Cities: Fiscal Cliff Bill Passes the House; Cities Still at Risk (commentary by Carolyn Coleman, Director of the National League of Cities Center for Federal Relations). 

2.  The National League of Cities also includes a summary of the Act’s provisions, a two-page succinct guide highlighting the main provisions of the legislation.

3.  Pew Center for the States via Stateline: ’Cliff’ Deal Answers a Few Questions for States (January 2, 2013).

4.  Brookings Institution: The Fiscal Cliff Has Been Avoided, But at What Cost? (January 2, 2013)  (commentary by William Gale, the Arjay and Frances Miller Chair in Federal Economic Policy in the Economic Studies Program at Brookings).

5.  National Association of State Budget Officers: Congress Passes Fiscal Cliff Bill, Solving Immediate Problems for Now and Leaving Big Decisions for Later (January 2, 2013).

6.  The Tax Policy Center (a joint venture of the Urban Institute and the Brookings Institution)  includes a breakdown of the American Taxpayer Relief Act of 2012, along with an analysis of the Act, and a “Fiscal Cliff Calculator,” which allows shows the impact of various tax policies on average individual taxpayers. 

7.  If you are interested in reading through the full text of the legislation, it is available via the U.S. Government Printing Office (GPO): American Taxpayer Relief Act of 2012.