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The second significant provision of the marriage law allows states to decline to recognize same-sex marriages from other states.
Second, the 1996 welfare reform has no significant provision to increase spending as caseloads increase in tough times, unlike before 1996.
"The most significant provision is the increased expensing limit for 2007 through 2010," said Barbara Weltman, a tax lawyer in Millwood, N.Y., and author of "J.
Medicaid: The most significant provision, in dollar terms, of the Republican bill would reduce spending on Medicaid — the government's health insurance program for the poor — by $880 billion.
The provisions are complicated, as federal tax matters tend to be, but one significant provision is greatly accelerated depreciation for leasehold improvements to buildings in the zone, said Jordan Silbert, an analyst with the Downtown Alliance.
The most significant provision of the new law, which was sponsored most prominently by Senators John McCain, Republican of Arizona, and Russell D. Feingold, Democrat of Wisconsin, prohibits national political parties from raising and spending soft money.
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But he has testified that significant provisions of the legislation that was signed by President Bush were unnecessary.
The Defense of Marriage Act, signed into law by President Bill Clinton in 1996, has two significant provisions.
But many other significant provisions are tucked into the act's deepest recesses.
Following is a taxpayer's guide to the most significant provisions of the new tax bill, including advice on how to get the most out of it.
"It's really one of the most significant provisions" in the Affordable Care Act, said Jonathan Gruber, the M.I.T. economist who played an influential role in shaping the law.
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