Triple

Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).

Phrase: American Taxpayer Relief Act technical corrections and follow-up measures | Statement: [113th United States Congress, enactedLegislationIncludes, American Taxpayer Relief Act technical corrections and follow-up measures]

Target entity: American Taxpayer Relief Act technical corrections and follow-up measures
Context triple: [113th United States Congress, enactedLegislationIncludes, American Taxpayer Relief Act technical corrections and follow-up measures]

• A. American Taxpayer Relief Act of 2012 chosen
  The American Taxpayer Relief Act of 2012 is a U.S. federal law enacted to avert the "fiscal cliff" by making permanent most of the Bush-era tax cuts for lower- and middle-income taxpayers while allowing rates to rise for higher earners and implementing various spending and tax policy changes.
• B. Tax Cuts and Jobs Act of 2017
  The Tax Cuts and Jobs Act of 2017 is a major U.S. federal law that overhauled the tax code by cutting corporate tax rates, altering individual income tax brackets and deductions, and reshaping business taxation.
• C. Internal Revenue Service Restructuring and Reform Act of 1998
  The Internal Revenue Service Restructuring and Reform Act of 1998 is a major U.S. federal law that overhauled the IRS’s organization, strengthened taxpayer rights, and increased oversight and accountability of tax administration.
• D. CARES Act supplemental COVID-19 relief provisions in Consolidated Appropriations Act, 2021
  The CARES Act supplemental COVID-19 relief provisions in the Consolidated Appropriations Act, 2021 were a major U.S. federal aid package that extended and expanded economic, health, and unemployment support in response to the ongoing COVID-19 pandemic.
• E. Tax Equity and Fiscal Responsibility Act of 1982
  The Tax Equity and Fiscal Responsibility Act of 1982 was a major U.S. federal law that significantly raised taxes and tightened fiscal policy to reduce budget deficits following the early Reagan-era tax cuts.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.