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The Tax Increase Prevention and Reconciliation Act of 2005 extended expiring tax-reduction provisions, and created new ones. However, not all of TIPRAs provisions reduce taxes. Many Americans working abroad ended up paying higher income taxes, retroactive to the beginning of 2006. This created new managerial challenges for companies that have hired Americans in overseas positions, companies that have previously attempted to accommodate the additional costs these workers incur, and raises serious tax policy questions.