No exemption shall be allowed under this section with respect to any individual unless the TIN of such individual is included on the return claiming the exemption.

FORBES: Congress Bites At Pet Exemption

In addition, the estate and gift tax will remain "unified, " meaning an individual can use his or her entire exemption to make gifts while alive instead of waiting until death.

WSJ: How Much Will Your Taxes Jump?

The Labor Dept. has changed its approach toward loan officers, for example, and also tightened its interpretation of the rules for how much individual discretion an employee has to have to fall under the administrative exemption.

FORBES: Supreme Court Rejects Labor Dept. View On Sales-Rep Overtime