Nbcnews.com - For most Americans, the tax increases passed in January 2013 look like ancient history. But for the wealthy, the bill for those changes is now coming due.

The euphemistically named American Taxpayer Relief Act brought the top tax rate to 39.6 percent from 26 percent in 2012. (Whether you call this "reverting" or "raising" depends on your partisan bent). The change also phased out certain personal exemptions and it limited itemized deductions.

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