Washington (CNN) - So what is really in the fiscal cliff legislation?
Of course, there are the widely-known sticking points the two sides have been haggling over for weeks: extensions of the income tax cuts for middle and low-income earners, the current estate tax rate, and the alternative minimum tax.
But there's also a provision on two- and three-wheeled electric vehicles, renewable energy, and rum.
The American Taxpayer Relief Act of 2012, which passed the Senate early Tuesday morning, is a vehicle for a number of regular year-end tax extenders.
Among the extensions is the excise tax carry-over on rum produced in Puerto Rico and the Virgin Islands. It's a federal tax of which most is paid back to the islands.
There's also the extension of a tax credit for purchase of some electric vehicles with two or three wheels, such as scooters. It was a tax break included in the American Recovery and Reinvestment Act of 2009 and covers up to 10% of the vehicle's cost, or at most $2,500.
The tax document for that particular credit – Internal Revenue Service form 8834 – is one and a half pages, accompanied by two pages of instructions.
Congress also extended the "Indian employment credit" for businesses that hire individuals who are members of a Native American tribe, work on the tribal land, and live on or near the reservation.
And they extended the depreciation model for motor sports complexes – facilities that hold at least seven days of racing, seat at least 70,000 people, and have concession stands that benefit charitable organizations.
The legislation also included extensions of tax credits for research and development, low income housing, and an accelerated depreciation model for certain leasers and restaurants.
It included a number of energy tax provisions as well, including one relating to coal produced at "Indian coal facilities" and extensions of energy efficient home and appliance purchases.
How are the changes enacted?
For most extensions, it requires just a simple swap of the date.
"Subsection (g) of section 179E is amended by striking `December 31, 2011' and inserting `December 31, 2013,' " read the provision extending the mine safety equipment deduction. "The amendment made by this section shall apply to property placed in service after December 31, 2011."
– CNN's Gregory Wallace, Lisa Desjardins and CNNMoney.com's Caleb Silver contributed to this report