Authors

Vaibhavi Nagar

Document Type

Honors Thesis

Abstract

Reformations of the tax law in the United States of America have always been tremendously complicated especially because they are used as a means to influence social policy. After the tax reform in 1986, the Tax Cuts and Jobs Act of 2017 was intended to bring about the most significant changes within the tax law of the country. Understanding the implementation of these changes is essential not only to all individuals but also to specific industries on a firm-wide level. Focus on key areas of changes made to the tax law through the execution of the TCJA highlight and simplify variations relevant to individual taxpayers and specific industries to allow for an increased efficiency in future planning. The multi-tiered bill passed by the House of Ways and Means committee was used as the subject of analysis in this study. For the chosen industries, an internal analysis of key parts of the act that directly affect the methodology they practice with their clients can prove to be tremendously useful in planning for the future.

Publication Date

5-1-2019

Language

English

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