Tax Cuts and Jobs Act, Bonus Depreciation, Pass-Through Entities

One Big Beautiful Bill: Key Business and Investment Impacts

Latham & Watkins LLP on 8/6/2025

On July 4, 2025, President Trump signed into law H.R. 1, known as the One Big Beautiful Bill Act (the Act). The Act changes key features of US tax law. Notably, the Act: ..Makes permanent the Section 199A2...more

Proposed Regulations on Immediate Expensing Provide Greater Clarity for the Energy Industry

Bracewell LLP on 9/4/2018

On August 3, 2018, the IRS and Treasury Department released proposed regulations (the Proposed Regulations) that interpret and clarify the new bonus depreciation regime under the Tax Cuts and Jobs Act (TCJA). The TCJA...more

Bracewell Tax Report - August 2018

Bracewell LLP on 8/31/2018

The Bracewell Tax Report is a periodic publication focused on developments in federal income tax law, including the recently enacted Tax Cuts and Jobs Act, with emphasis on how such developments impact the energy, technology...more

Private Equity Fund Taxation Post-Tax Reform: What Really Changed?

Orrick, Herrington & Sutcliffe LLP on 2/2/2018

Congress has passed the tax reform bill, known as the “Tax Cuts and Jobs Act” (the “Act”), and President Trump signed it into law on December 22, 2017. The Act contains wide-ranging changes to the tax law, many of which will...more

Energy Taxation: Impact Of The Tax Cuts And Jobs Act

Orrick, Herrington & Sutcliffe LLP on 1/5/2018

Congress has passed the tax reform bill, known as the "Tax Cuts and Jobs Act", and President Trump signed it into law on December 22, 2017. The Act contains wide-ranging changes to the tax law that affect many industries. ...more

Tax Cuts and Jobs Act of 2017: Year-End Planning for Businesses

Perkins Coie on 12/28/2017

The tax reform bill, commonly referred to as the Tax Cuts and Jobs Act of 2017 (the Act), was signed into law on December 22, 2017. The Act contains a number of provisions that create significant year-end planning...more