(PDF), is a congressional revenue act of the United States originally introduced in Congress as the Tax Cuts and Jobs Act (TCJA), that amended the Internal...
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spending cuts or changes in monetary policy that can offset their stimulative effects. Tax cuts are typically cuts in the tax rate. However, other tax changes...
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eligible substantially expanded by the Tax Cuts and Jobs Act of 2017; and finally the credit was expanded substantially and made fully available to very low-income...
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individual and corporate tax cuts, attempts to repeal the Affordable Care Act ("Obamacare"), trade protectionism, deregulation focused on the energy and financial...
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Justin Muzinich (section Tax Cuts and Jobs Act of 2017)
of the Administration's tax reform effort, ultimately resulting in the Tax Cuts and Jobs Act of 2017. Muzinich helped draft and oversee the U.S. government's...
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Reconciliation Act of 2010, the Tax Cuts and Jobs Act of 2017, the American Rescue Plan Act of 2021, and the Inflation Reduction Act of 2022. Reconciliation is...
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property taxes; (ii) personal property taxes; (iii) income, war profits, and excess profits taxes; and (iv) general sales taxes. The Tax Cuts and Jobs Act of...
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opposed the act, although its individual provisions were generally more popular. By 2017, the law had majority support. The Tax Cuts and Jobs Act of 2017...
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tax-cuts-and-jobs-act-change-business-taxes; TaxEDU, Tax Cuts and Jobs Act (TCJA), Tax Foundation, https://taxfoundation.org/tax-basics/tax-cuts-and-jobs-act/;...
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capped at 25%. The income amounts ("tax brackets") were reset by the Tax Cuts and Jobs Act of 2017 for the 2018 tax year to equal the amount that would...
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Reagan tax cuts refers to changes to the United States federal tax code passed during the presidency of Ronald Reagan. There were two major tax cuts: The...
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Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) Tax Relief, Unemployment...
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users of tax havens, and BEPS tools, in the world. The U.S. Tax Cuts and Jobs Act of 2017 ("TCJA"), and move to a hybrid "territorial" tax system, removed...
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529 plan (category Tax-advantaged savings plans in the United States)
along with post-secondary education costs after passage of the Tax Cuts and Jobs Act. 529 plans are named after section 529 of the Internal Revenue Code—26 U...
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Loan-out corporation (category Law and economics)
has come into place through the passing of the Tax Cuts and Jobs Act 2017 lies in end of the itemized tax deduction for unreimbursed employee expenses....
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the useful life for Section 1250 property. Recent tax law changes under the Tax Cuts and Jobs Act of 2017 (TCJA) have given a boost to cost segregation...
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Home mortgage interest deduction (category Income taxes)
in homeownership, decreases in mortgage debt, and welfare improvements. Because the Tax Cuts and Jobs Act of 2017 increased the standard deduction to a...
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corporate tax rate in the United States of America is a flat 21% following the passage of the Tax Cuts and Jobs Act of 2017. State and local taxes and rules...
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exemption amounts set by the Tax Cuts and Jobs Act of 2017, $11,180,000 for 2018 and $11,400,000 for 2019 again have a sunset and will expire 12/31/2025 A...
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or 28%, with a much higher exemption than the regular income tax. The Tax Cuts and Jobs Act of 2017 (TCJA) reduced the fraction of taxpayers who owed the...
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Opportunity zone (category United States tax law)
designation and investment program created by the Tax Cuts and Jobs Act of 2017 allowing for certain investments in lower income areas to have tax advantages...
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is adjusted each year for inflation. The Tax Cuts and Jobs Act of 2017 eliminates personal exemptions for tax years 2018 through 2025. The exemption is...
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California v. Texas (category Taxing and Spending Clause case law)
President Trump signed into law a large tax relief bill, the Tax Cuts and Jobs Act of 2017. Among many other tax cuts, the Act eliminated the individual mandate...
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Trickle-down economics (redirect from Tax cuts for the rich)
bottom half of workers pay no federal income tax. Similarly, the Tax Cuts and Jobs Act of 2017 cut taxes across all income brackets, but especially favored...
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Welch Foundation, and the Roy J. Carver Charitable Trust. In 2017, a federal endowment tax was enacted in the Tax Cuts and Jobs Act of 2017 in the form...
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companies, the U.S. Tax Cuts and Jobs Act of 2017 (TCJA) moves the U.S. to a "territorial tax" system. The TJCA's GILTI–FDII–BEAT tax regime has seen U...
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The Jobs and Growth Tax Relief Reconciliation Act of 2003 ("JGTRRA", Pub. L. 108–27 (text) (PDF), 117 Stat. 752), was passed by the United States Congress...
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Pfizer–Allergan plc inversion, and the 2015 USD$54 billion AbbVie–Shire plc inversion), and the Tax Cuts and Jobs Act of 2017 (TCJA) further reduced the...
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James R. Hines Jr. (section Tax haven research)
author on the research of tax havens, and his work on tax havens was relied upon by the CEA when drafting the Tax Cuts and Jobs Act of 2017. James Hines was...
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passed the Tax Cuts and Jobs Act of 2017, the Economic Growth, Regulatory Relief and Consumer Protection Act in 2018, the First Step Act, and the Great...
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