A look at what has and has not been agreed under a new package of sharp tax increases and spending cuts aimed at preventing the US from going over the 'fiscal cliff':
- Income tax cuts end for individuals earning more than $400,000 (£245,000) year and couples earning more than $450,000 (£275,000).
- Inheritance tax rises from 35% to 40% after first $5m for individuals and $10m for a couple.
- Rises in capital taxes from 15% to 20%.
- Extension of tax credits for low and middle-income families.
- A far-reaching deal on longer term spending cuts.
- A deal to increase the debt limit which was reached on Monday.