Comprehensive Tax Reform in Place as Congress Passes the Tax Cuts and Jobs Act

Today President Trump signed into law the most extensive package of reforms to the United States income tax system since the overhaul of the tax code in 1986. The breadth and magnitude of the final version of the tax reform bill, generally referred to as the “Tax Cuts and Jobs Act” (“TCJA”), will impact almost all taxpayers (whether individuals, businesses, trusts or estates).

Certain of the most notable changes enacted in TCJA pertaining to individuals, business taxes (corporate and pass-through), international taxes, wealth transfer taxes, nonprofit organizations – along with at least one planning opportunity regarding payment of 2018 property taxes in the closing days of 2017, as well as the broad implications for 2018 planning and beyond -- are outlined here.  


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