Tax Bulletin December 2017- Federal Tax Updates

Conference Agreement Reached Setting Stage for Enactment Before the New Year

Overview
This Bulletin discusses the major provisions contained in the conference report. It is important to note that most provisions in the bill expire after December 31, 2025, to comply with Senate budget reconciliation rules. The exception is the reduction in corporate income tax rate; the new 21% rate will be permanent.

The House and Senate voted and the bill is awaiting the President’s signature.

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