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Seward & Kissel LLP

State Taxes: What to Expect in 2025

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A changing tax landscape is on the horizon for the new year. Many of the provisions of the 2017 Tax Cuts and Jobs Act (“TCJA”) are scheduled to expire at the end of the year. President-elect Trump has also proposed a variety...more

Venable LLP

California Improves Its SALT Cap Work-Around

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California has revised its existing SALT cap work-around to address and liberalize several of the significant limitations on the work-around that we discussed in our prior alert. On February 9, Governor Gavin Newsom signed...more

Roetzel & Andress

New Tax Changes: The Tax Cuts And Jobs Act

Roetzel & Andress on

The Tax Cuts and Jobs Act (“Act”) (P.L. 115-97) signed into law by President Trump on December 22, 2017 and effective for tax years starting January 1, 2018 reflects a compromise between the House and Senate Bills as...more

Kramer Levin Naftalis & Frankel LLP

Tax Reform

On Dec. 22, 2017, President Trump signed into law tax reform legislation (“the Act”) that will have wide-reaching impact across all sectors of the economy. This Client Alert summarizes the following changes to the Internal...more

Perkins Coie

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

Perkins Coie on

On December 22, 2017, the tax reform bill, commonly referred to as the Tax Cuts and Jobs Act of 2017 (the Act), was signed into law, bringing sweeping changes to the U.S. Tax Code. The Act takes effect on January 1, 2018....more

Lathrop GPM

The Tax Cuts and Jobs Act of 2017

Lathrop GPM on

H.R. 1, better known as The Tax Cuts and Jobs Act of 2017 (the “Act”), passed both the House and Senate earlier this week and was signed by President Trump. Most of the relevant provisions of the Act will be effective for tax...more

Baker Donelson

Congress Passes GOP Tax Overhaul Legislation

Baker Donelson on

Congress has now approved the final version of the Tax Cuts and Jobs Act (H.R. 1) on a party-line vote (51-48 Senate, 224-201 House), sending the GOP tax overhaul to President Donald Trump to be signed into law. The...more

Ballard Spahr LLP

The Final Tax Bill: A Thoughtful Analysis

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Earlier yesterday, both the House and the Senate passed the Tax Cuts and Jobs Act of 2017 (the final bill). With the signature of President Donald J. Trump, it will become law. The tax legislation represents the biggest...more

Kelley Drye & Warren LLP

Tax Cuts and Jobs Act – Final Legislation

Kelley Drye & Warren LLP on

The U.S. Senate and the House of Representatives have just passed the “Tax Cuts and Jobs Act” (the “Act"). President Trump is expected to sign the bill into law later this week. Once enacted, the Act will be the most...more

Cooley LLP

Alert: Analysis of the Final Tax Reform Bill

Cooley LLP on

On December 15, 2017, the Conference Committee released the final legislative text of HR 1, entitled "An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year...more

Baker Donelson

Republicans Release Final Tax Bill Agreement

Baker Donelson on

On Friday, December 15, Republican House and Senate negotiators announced they had come to an agreement on a final tax bill that they expect to vote on this week and that may potentially be signed into law by President Trump...more

Butler Snow LLP

Tax Law Changes Under The Tax Cuts And Job Act

Butler Snow LLP on

On December 15th, the congressional conference committee charged with reaching a consensus on the competing versions of the Senate and House tax reform bills released its conference report containing the language of the final...more

Bradley Arant Boult Cummings LLP

High-Level Summary of Conference Committee Version of the “Tax Cuts and Jobs Act” as Filed

Details of a final agreement among House and Senate Republicans emerged last week -- including rate cuts for “C” corporations, individuals and pass-through businesses. Here’s a summary of what the conferees have agreed to,...more

Saul Ewing LLP

Planning for Tax Reform: Steps to Take Before the End of 2017

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Congress appears poised to pass the most significant tax reform legislation since 1986. It is expected that the Tax Cuts and Jobs Act will be passed and signed into law before the end of 2017, and that most provisions will be...more

Lewitt Hackman

The Tax Cuts And Jobs Act: Trust & Estate Planning Considerations

Lewitt Hackman on

This week was supposed to be the week Republicans passed a tax bill. It’s unclear what exactly will happen in the immediate future, or if we’ll have to wait for the New Year to see any type of tax reform. If or when we do get...more

Ballard Spahr LLP

Federal Tax Reform: The House Tax Bill—Summary and Where Do We Go From Here?

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House Republicans released their tax bill—the Tax Cuts and Jobs Act—last Thursday. Although its provisions are generally in line with the House Republican Blueprint for Tax Reform released in June 2016 by House Speaker Paul...more

Lowndes

House Republicans Release (Simplified?) Tax Reform Bill

Lowndes on

The House Republican’s tax reform bill – the Tax Cuts and Jobs Act – was released yesterday. This bill is 429 pages (this is simplifying?) and provides for extensive tax reform. ...more

Polsinelli

House Releases Tax Bill: Talking Points and Takeaways

Polsinelli on

On November 2, 2017, the House Ways and Means Committee released the “Tax Cuts and Jobs Act” (H.R. 1). Key elements include reducing the tax rate on corporations to 20%, and reducing the tax rate paid on income earned by...more

Lowndes

House Tax Reform Bill Released

Lowndes on

Today, House Ways and Means Committee Chairman Brady introduced the much anticipated House Tax Reform Bill – The Tax Cuts and Jobs Act. The bill is 429 pages, so it will take a little time to digest all the key provisions. ...more

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