Overview

On Friday, December 22, 2017, President Donald Trump signed the massive tax bill. Formerly known as the Tax Cuts and Jobs Act - so-named because it cuts individual, corporate and estate tax rates, and the lower corporate tax rates are said to be a precursor to job creation - the bill went into history as An Act to Provide for Reconciliation Pursuant to Titles II and V of the Concurrent Resolution on the Budget for Fiscal Year 2018, courtesy of a technicality enforced by the Senate parliamentarian. The 500 pages law is stated in terms of amendments to the Internal Revenue Code, so you are going to have to refer to the Code if you haven't memories it and the title gives you just a whiff of how the text reads. Even tax and public policy experts probably need megadoses of caffeine to slog through it. GOP REFORM MADE EASY provides a section-by-section summary of the whole law. It explains each change that the bill makes and includes very helpful commentary on what the law is now. Really, if you want to see what the new law is about, that is what you must read.

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9781983648861

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