Latest Posts › Tax Cuts and Jobs Act

Share:

FY2025 Budget Supports Biden Administration's Focus on Fairness in the Tax Code

Overview - On Monday, 11 March 2024, the Biden administration released the president’s budget request (PBR) for fiscal year 2025 (FY2025), as well as the “Greenbook” containing explanations of the various revenue proposals in...more

The Affordable Care Act Survives Supreme Court Challenge: What Happens Next?

The Supreme Court issued its much-anticipated opinion in California v. Texas regarding the constitutionality of the Affordable Care Act (ACA), rejecting the third major challenge to the law. The Supreme Court held in a 7–2...more

Post-election Forecast: Tax Policy Agenda is Clearer but Still Hazy

SENATE OUTCOMES WILL SHAPE THE BIDEN TAX AGENDA - The waiting is over and Joe Biden is the declared winner of the presidential election. Because both Senate races in Georgia have gone to run-offs we won’t know until January...more

Trump v. Biden: What Might the Next Four Years Look Like?

Quickly approaching November 3, 2020, we are in the final days of what is expected to be a contentious and consequential presidential election in the United States. With the whirlwind news cycles at the end of the campaign...more

COVID-19: How The Tax Code Can Help The Economy Recover

The tax code could play a key role as discussions about a tax stimulus package intensify - The coronavirus has taken over Washington, D.C., if not through infection, then through a focus on policy prescriptions to help the...more

Back from the Dead: Senate Taskforces Aim to Deliver Tax Extenders from Expiration Purgatory but Some Provisions Could Stay Six...

The Senate Finance Committee has launched a new effort to consider the fate of dozens of temporary tax provisions (or “extenders”) that have expired in recent years, as well as other provisions slated to expire in 2019 and...more

Legislation Targets Carried Interest

Sen. Tammy Baldwin (D-WI) and Rep. Bill Pascrell (D-NJ) recently reintroduced the “Carried Interest Fairness Act of 2019” (the “Act”). The sponsors claim that the Act would “provide for the proper tax treatment of personal...more

Section 199A (to Z): Simplifying the Tax Code for Small Businesses is Complicated

The Internal Revenue Service (“IRS”) has released proposed regulations explaining how taxpayers should calculate the Section 199A deduction for qualified business income. ...more

Another Kind of Tax Cut: Tax Reform Slashes Deductions for Settlements Paid to Government Agencies for Violations and...

Tax Reform Slashes Deductions for Settlements Paid to Government Agencies for Violations and Investigations - IRS Requests Comments by May 18 - Businesses making payments to governments and governmental entities on or after...more

Will Taxpayers Be the Victims of the Mnuchin-Mulvaney Duel Over Tax Regulations?

Secretary Mnuchin and Director Mulvaney have peaceably resolved their differences over the review process of tax regulations. Will greater OMB review of Treasury regulations be a positive or a negative for taxpayers? ...more

The Recent Spate of Tax Reform Notices Provides Openings for Taxpayer Input

The Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) are picking up the pace in releasing substantive guidance regarding implementation of the Tax Cuts and Jobs Act (“TCJA”), passed by Congress...more

Tax Reform: Finale or Intermission?

When President Trump signed the Tax Cuts and Jobs Act (“TCJA”) on December 22, 2017, it wasn’t the grand finale of the tax reform process — it was merely the end of the first act. Already, Congress has begun considering...more

12 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide