News & Analysis as of

Tax Cuts

Tax Cuts And Jobs Act – My Disclosure List (So Far)

by Allen Matkins on

As I and many others start to consider the disclosure implications of the Tax Cuts and Jobs Act, I’ve begun a list of possible disclosure related topics...more

The Tax Cuts and Jobs Act Meets Public Company Reporting

by Cohen & Gresser LLP on

Accounting for income taxes can be complex and is seldom exciting. Suspense was added, however, by the passage of the Tax Cuts and Jobs Act shortly before year end 2017. Would public companies have enough time to analyze the...more

New Tax Bill Includes Significant Changes to Federal Alcohol Excise Taxes

by Williams Mullen on

On Wednesday, December 20, 2017, Congress passed H.R. 1, commonly known as the Tax Cuts and Jobs Act (the “Act”), and President Trump signed the Act into law on Friday, December 22nd. The Act makes significant changes to...more

Party Like It’s 1986: Business Impacts of the Bill Formerly Known as the Tax Cuts and Jobs Act

On December 22, 2017, the President signed into law the bill formerly known as the Tax Cuts and Jobs Act (the Final Bill), which was passed by the House of Representatives and the Senate earlier in the week. The passage of...more

Tax Cut and Jobs Act Changes Will Impact Tax Exempt Organizations

by Stinson Leonard Street on

Charitable organizations no doubt have questions following the passage of the Tax Cut and Job Changes Act. Many are rightly concerned about the impact of the increased estate tax exemption amounts, the expanded standard...more

Tax Reform Advisory: International Provisions

by Goulston & Storrs PC on

On December 22, 2017, the President signed into law H.R. 1, informally known as the “Tax Cuts and Jobs Act” (the “Act”), implementing sweeping changes to the United States tax regimes generally applicable to businesses. ...more

SEC Issues Staff Guidance on Tax Act’s Accounting Impact

The SEC staff released the following statement on December 22, 2017. We will monitor this guidance and provide any relevant updates. The Securities and Exchange Commission today announced publication of staff guidance for...more

Tax Cuts and Jobs Act: Tax Credit Industry Mostly Spared

by Winthrop & Weinstine, P.A. on

The final version of the Tax Cuts and Jobs Act was passed on Wednesday, December 20th, by both the House and Senate, marking the most comprehensive tax reform since 1986, with major implications to the tax credit and...more

Proposed Tax Legislation - Highlights for Investment Funds

by Dechert LLP on

The final version of the proposed Tax Cuts and Jobs Act (the “Act”) was released on December 15, 2017. This legislation, unless amended again, is expected to be voted on this week in the U.S. House of Representatives and the...more

The Impact of the House and Senate Bills on Financing Transactions

On November 2, 2017, House Ways and Means Committee Chairman Kevin Brady (R-TX) introduced a tax bill entitled the Tax Cuts and Jobs Act, and later proposed amendments to the bill on November 3, November 6, and November 9,...more

House and Senate Tax Reform Proposals Diverge on Energy Provisions

by Holland & Knight LLP on

On November 2, House Republicans introduced H.R. 1, the Tax Cuts and Jobs Act. Senate Republicans followed suit shortly thereafter, releasing their proposal on November 9. The House Ways & Means Committee concluded its markup...more

Private Equity and Other Carried Interest Funds – Federal Tax Policy Tip Sheet: Issue 3

by Holland & Knight LLP on

The Top Line - The House Ways and Means Committee completed its marathon "markup" of the tax-reform bill this week, paving the way for a floor vote on the measure as soon as next week....more

Proposed Changes for Estate, Gift and Generation-Skipping Taxes Introduced in Tax Cuts and Jobs Act - Update

by McDermott Will & Emery on

In Depth - UPDATE: On November 9, 2017, the Senate Finance Committee released “policy highlights” of its forthcoming version of the Tax Cuts & Jobs Act. Like the House bill, the Senate version doubles the “death tax”...more

Senate Tax Proposal Includes Comprehensive Business Tax Reform Measures

by McDermott Will & Emery on

The Senate Finance Committee Chairman’s Mark of the Tax Cuts and Jobs Act includes substantial proposed changes to the corporate and international business taxation rules. While this proposal will evolve further in committee...more

Tax Cuts and Jobs Act

On November 2, 2017, the Committee on Ways and Means of the U.S. House of Representatives released its tax reform bill titled the Tax Cuts and Jobs Act (the “House Bill”). On November 6, 2017, Kevin Brady, Chairman of the...more

Episode 26: Talking Tax Reform and Executive Comp

by Akerman LLP on

Don’t let the episode title scare you away! Matt welcomes colleague Leanne Reagan to discuss how the House’s proposed tax reform bill impacts compensation arrangements and how, if passed into law, it could completely...more

Tax Cut and Jobs Act Introduced In House, Could Pose Significant Challenges to Tax-Exempt Healthcare Organizations

by King & Spalding on

Republicans in the U.S. House of Representatives introduced the Tax Cut and Jobs Act, H.R. 1, on November 2, 2017, with the goal of overhauling the nation’s tax code for the first time in 31 years. The House Ways & Means...more

House Tax Bill Would Fundamentally Change Executive Compensation and Employee Benefit Practices

by Morrison & Foerster LLP on

On November 2, 2017, the House Ways and Means Committee unveiled the Tax Cuts and Jobs Act (the “Bill”), which, if enacted, could dramatically impact certain aspects of executive compensation and employee benefit issues. The...more

House Tax Reform Bill Contains Provisions Adversely Impacting Public Finance

by Holland & Knight LLP on

• The Tax Cuts and Jobs Act introduced in the U.S. House of Representatives on Nov. 2, 2017 – now in markup by the House Ways and Means Committee – has a number of provisions that would likely have a negative impact on the...more

Carried Interest and Other Tax Reform Highlights for Investment Funds and Asset Managers

• Significant corporate and potential individual tax rate reductions and a 25% individual tax rate on certain “qualified business income” would be introduced (although many fund investors and sponsors would not be eligible...more

House Releases "Tax Cuts and Jobs Act of 2017" (HR 1)

by King & Spalding on

On November 2, House Ways and Means Committee Chairman Kevin Brady (R-TX) released the “Tax Cuts and Jobs Act of 2017” (HR 1, or the “Bill”). On November 3, the Chairman’s Mark of the Bill was released, and Chairman Brady...more

House Republicans Release Draft Tax Proposal; Committee Markup Begins

by Morrison & Foerster LLP on

On November 2, 2017, the House Ways and Means Committee unveiled the Tax Cuts and Jobs Act (the “Bill”). The Bill could dramatically alter the U.S. approach to domestic and international taxation. Although the possibility of...more

The Tax Cuts and Jobs Act

On November 2, 2017 Representative Kevin Brady, chair of the House Ways and Means Committee, introduced the “Tax Cuts and Jobs Act” (the “Act”). In general, there are a few noteworthy observations regarding the Act. First,...more

Initial Republican Tax Reform Proposal Includes Tax Cuts and Changes to Energy Credits

by McDermott Will & Emery on

Changes to the energy credits proposed in the Tax Cuts and Jobs Act could impact the eligibility of renewable energy projects that had been relying on the guidance previously issued by the Internal Revenue Service....more

The Tax Cuts and Jobs Act

by Proskauer - Tax Talks on

Today, the Republicans in the U.S. House of Representatives released their long-anticipated tax reform bill, entitled the “Tax Cuts and Jobs Act”. While there have been multiple statements from the Republican majority in the...more

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