ジャンプリンクテキスト
On December 9 the House of Representatives passed the Tax Extenders Act of 2009 that would, among other things, tax carried interests at the rates applicable to ordinary income (rather than permitting capital gain treatment to apply, as is the case under current law). The House legislation would apply to net income earned in taxable years ending after December 31, 2009. It will be important to monitor action in the Senate, particularly with respect to effective dates, on any companion legislation.