President Obama signed the American Recovery and Reinvestment Act of 2009 on February 17, 2009. The new law is a massive piece of legislation that makes over 300 changes to the Internal Revenue Code. The nearly $800 billion stimulus package includes nearly $300 billion in tax relief, $280 billion of which is concentrated in the next two years. The tax incentives in the stimulus package can be broken down into two broad categories–individuals and business–which we summarized in a recent newsletter.

What do you think of the new legislation?