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Roadmap to Key Provisions of the Tax Cuts and Jobs Act

Note: This roadmap reflects modifications introduced by the Chairman’s amendment in the nature of a substitute to H.R. 1, released November 3, 2017. Links to bill sections are to the version of H.R. 1 that includes those amendments.

After months of speculation over what would be included in Trump-era tax reform, legislative language is finally here, with the release of the Tax Cuts and Jobs Act (H.R. 1). The 429-page document would reshuffle the existing scheme of tax incentives and burdens that have become entrenched facets of financial decision-making in the United States, both business and personal. With Republican leadership hoping to enact legislation before the end of the  year, stakeholders will have to act quickly to digest the bill and determine how their interests would be affected.

Analysis of the bill begins here, at Bloomberg Tax. The charts below provide a “roadmap” overview of the major elements of the bill and explain how those provisions would change current law.

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