The Middle Class Tax Relief and Job Creation Act of 2012: A Review of Its Scope and Impact on Local Zoning Authorities' Telecommunications Decisions

Abstract

In February 2012, Congress passed the Middle Class Tax Relief and Job Creation Act of 2012 (TRA). The TRA includes a provision, Section 6409(a), that is of substantial interest to those involved with the deployment and upgrade of wireless communications facilities. The goal of this provision is to reduce impediments to modifications of existing facilities and encourage collocation on existing towers.