• Thumbnail for Tax Cuts and Jobs Act
    (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...
    174 KB (16,845 words) - 12:05, 14 November 2024
  • 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...
    32 KB (3,998 words) - 17:40, 26 August 2024
  • 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...
    83 KB (8,584 words) - 00:32, 10 November 2024
  • individual and corporate tax cuts, attempts to repeal the Affordable Care Act ("Obamacare"), trade protectionism, deregulation focused on the energy and financial...
    235 KB (26,270 words) - 18:17, 8 November 2024
  • Thumbnail for Justin Muzinich
    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...
    34 KB (3,703 words) - 02:30, 19 October 2024
  • 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/;...
    14 KB (1,750 words) - 14:29, 12 July 2024
  • 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...
    33 KB (3,134 words) - 21:41, 2 November 2024
  • Thumbnail for Affordable Care Act
    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...
    371 KB (32,717 words) - 21:22, 19 November 2024
  • Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) Tax Relief, Unemployment...
    47 KB (5,405 words) - 03:50, 17 November 2024
  • 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...
    31 KB (4,072 words) - 19:29, 6 November 2024
  • excise tax on any net investment income. As enacted in the Tax Cuts and Jobs Act of 2017 and amended by the Bipartisan Budget Act of 2018, an excise tax of...
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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...
    56 KB (6,629 words) - 19:09, 16 October 2024
  • Thumbnail for Corporate tax in the United States
    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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  • 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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  • 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...
    9 KB (975 words) - 05:25, 14 November 2024
  • Thumbnail for Trickle-down economics
    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...
    45 KB (4,411 words) - 00:00, 15 November 2024
  • Individual shared responsibility provision (category Affordable Care Act)
    many Affordable Care Act tax provisions. The federal tax penalty for violating the mandate was eliminated by the Tax Cuts and Jobs Act of 2017, starting...
    14 KB (1,005 words) - 02:33, 2 October 2024
  • Thumbnail for Ireland as a tax haven
    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...
    217 KB (22,392 words) - 01:34, 21 September 2024
  • Thumbnail for Loan-out corporation
    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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  • 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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  • 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...
    71 KB (8,608 words) - 03:00, 17 November 2024
  • Thumbnail for Jobs and Growth Tax Relief Reconciliation Act of 2003
    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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  • 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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  • 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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  • 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...
    11 KB (1,309 words) - 18:59, 18 September 2024
  • tax. For 2017, the exemption increased to $5.49 million. In 2018, the exemption doubled to $11.18 million per taxpayer due to the Tax Cuts and Jobs Act...
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  • Thumbnail for Economic Recovery Tax Act of 1981
    US history, and ERTA and the Tax Reform Act of 1986 are known together as the Reagan tax cuts. Along with spending cuts, Reagan's tax cuts were the centerpiece...
    24 KB (2,496 words) - 22:01, 4 July 2024
  • Thumbnail for List of colleges and universities in the United States by endowment
    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...
    45 KB (1,064 words) - 10:00, 10 September 2024
  • Thumbnail for Mitch McConnell
    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...
    199 KB (14,990 words) - 08:44, 17 November 2024