2025 TCJA Expiring or Changing Provisions

Tax provisions that affect businesses, individuals, and families were put in place as part of the Tax Cuts and Jobs Act (TCJA) of 2017. Many of these rules will either end or change starting at the end of 2025.

Bloomberg Tax’s 2025 TCJA Expiring or Changing Provisions roadmap provides an overview of the expiring or changing provisions of the Tax Cuts and Jobs Act (TCJA) and includes:

Links to the relevant code section
Descriptions of the provision
Links to primary content
Relevant changes that may take effect on January 1, 2026

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