TheTax Cuts and Jobs Act (TCJA)was a major overhaul of thetax code, signed into law by President Donald Trump on Jan. 1, 2018. The Senate passed TCJA on Dec. 2, 2017, by a party-line vote of 51 to 49. The House passed its version by a vote of 224 to 201.1No House Democrats...
The Dec. 2022 interim guidance addresses a number of statutory complexities. It provided a safe-harbor method for determining if a corporation’s income falls below the $1 billion threshold. Although characterized as a simplified method, it nonetheless entails complicated determinations, particularly for...
Tax Cuts and Jobs Act Could have Far-reaching Effects on Higher EducationJ. Barclay Collins
The spotlight may be on the US 2024 presidential election, but tax executives can’t afford to take their eyes off 2025 and beyond. That’s when federal and global tax policies will come to a head. Key individual provisions of the Tax Cuts and Jobs Act (TCJA) of 2017 expire, and chan...
1.税收悬崖:2017年推出的《减税和就业法案》(Tax Cuts and Jobs Act,TCJA) 2025年到期,不延长的话企业要死一片,延长的话那美国政府每年赤字就会上涨1个点。 2.企业债炸:2025年将有超过1.07万亿美元的美国企业债到期,且高风险高收益的企业债占比很大,再借债的话4.5%利率起步,如果没有其他补助那这些企业关门大...
The Tax Cuts and Job Act (TCJA), signed into law by President Trump on December 22, 2017, is one of the most comprehensive tax acts in recent history. Your team at YHB invites you to attend a free seminar, offered both live and online, which will provid
What You Need to Know About the Tax Cuts and Jobs Act ByKimberly Amadeo Updated on July 11, 2024 Reviewed byDavid Kindness Photo: The Balance / Julie Bang President Donald Trump signed the Tax Cuts and Jobs Act (TCJA) on Dec. 22, 2017. The TCJA cut individual income tax rates, double...
The recent Tax Cuts and Jobs Act includes many sweeping tax law changes, some of which left taxpayers scrambling at the end of 2017 to maximize tax saving opportunities. While the dust settles on tax reform at the federal level, the whirlwind at the state level is just beginning, with many...
被引量: 0发表: 2022年 May the Odds Be Ever in Your Favor: How the Tax Cuts and Jobs Act Fortified the Great Wealth Divide This article examines the impact of the Tax Cuts and Jobs Act (TCJA) of 2017 on firm-level investment and capital structure policies. The study analyzes da... ...
The Tax Cuts and Jobs Act (TCJA), which was signed into law on December 22, contains a treasure trove of tax breaks for businesses. Overall, most companies and business owners will come out ahead under the new tax law, but there are a number of tax breaks that were eliminated or...