Tax Cuts and Jobs Act of 2017

E88596
United States federal statute tax reform law

The Tax Cuts and Jobs Act of 2017 is a major U.S. federal law that overhauled the tax code by cutting corporate tax rates, altering individual income tax brackets and deductions, and reshaping business taxation.

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All labels observed (4)

Label Occurrences
Tax Cuts and Jobs Act of 2017 canonical 9
Tax Cuts and Jobs Act 4
TCJA 1

Statements (50)

Predicate Object
instanceOf United States federal statute ⓘ
tax reform law ⓘ
amends Internal Revenue Code ⓘ
surface form: Internal Revenue Code of 1986
appliesToJurisdiction United States government ⓘ
surface form: United States federal government
chamberInvolved United States House of Representatives ⓘ
United States Senate ⓘ
changesAlternativeMinimumTax yes ⓘ
changesChildTaxCredit yes ⓘ
changesCorporateTaxSystem yes ⓘ
changesEstateTaxExemption yes ⓘ
changesIndividualIncomeTaxBrackets yes ⓘ
changesItemizedDeductions yes ⓘ
changesStandardDeduction yes ⓘ
congressNumber 115th United States Congress ⓘ
corporateRateCutPermanent yes ⓘ
corporateTaxRateAfter 21 percent ⓘ
corporateTaxRateBefore 35 percent ⓘ
country United States of America ⓘ
surface form: United States
dateSigned 2017-12-22 ⓘ
effectiveDate 2018-01-01 ⓘ
eliminatesPersonalExemptions yes ⓘ
houseBillNumber H.R.1 (115th Congress) ⓘ
includesDeemedRepatriationTax yes ⓘ
individualMandatePenaltyEffectiveYearOfRepeal 2019 ⓘ
individualProvisionsExpireAfter 2025 ⓘ
introducesPassThroughDeduction yes ⓘ
legislativeBody United States Congress ⓘ
limitsStateAndLocalTaxDeduction yes ⓘ
modifiesMortgageInterestDeduction yes ⓘ
movesTowardTerritorialSystemForCorporations yes ⓘ
nickName Tax Cuts and Jobs Act of 2017 self-linksurface differs ⓘ
surface form: Trump tax cuts
oppositionPartyInCongress Democratic Party ⓘ
partyOfPresidentDuringEnactment Republican Party ⓘ
passThroughDeductionSection Section 199A ⓘ
policyArea economic policy ⓘ
fiscal policy ⓘ
presidentDuringEnactment Donald Trump ⓘ
primarySubject business taxation ⓘ
corporate tax ⓘ
income tax ⓘ
individual income tax ⓘ
taxation ⓘ
publicLawNumber Public Law 115-97 ⓘ
repealsIndividualMandatePenalty yes ⓘ
shortName Tax Cuts and Jobs Act of 2017 self-linksurface differs ⓘ
surface form: TCJA
signedBy Donald Trump ⓘ
sponsorPartyInCongress Republican Party ⓘ
stateAndLocalTaxDeductionCap 10000 USD ⓘ
temporaryIndividualTaxProvisions yes ⓘ
yearEnacted 2017 ⓘ

Referenced by (15)

Full triples — surface form annotated when it differs from this entity's canonical label.

115th United States Congress → notableLegislation → Tax Cuts and Jobs Act of 2017 ⓘ
Tax Cuts and Jobs Act of 2017 → shortName → Tax Cuts and Jobs Act of 2017 self-linksurface differs ⓘ
this entity surface form: TCJA
Tax Cuts and Jobs Act of 2017 → nickName → Tax Cuts and Jobs Act of 2017 self-linksurface differs ⓘ
this entity surface form: Trump tax cuts
California v. Texas → relatedLegislation → Tax Cuts and Jobs Act of 2017 ⓘ
Trump administration → majorPolicy → Tax Cuts and Jobs Act of 2017 ⓘ
Kevin Brady → notableWork → Tax Cuts and Jobs Act of 2017 ⓘ
Kevin Brady → sponsoredLegislation → Tax Cuts and Jobs Act of 2017 ⓘ
Additional Child Tax Credit → modifiedBy → Tax Cuts and Jobs Act of 2017 ⓘ
Public Law 115-97 → alsoKnownAs → Tax Cuts and Jobs Act of 2017 ⓘ
this entity surface form: Tax Cuts and Jobs Act
Public Law 115-97 → shortTitle → Tax Cuts and Jobs Act of 2017 ⓘ
this entity surface form: Tax Cuts and Jobs Act
H.R.1 (115th Congress) → shortTitle → Tax Cuts and Jobs Act of 2017 ⓘ
this entity surface form: Tax Cuts and Jobs Act
H.R.1 (115th Congress) → relatedAct → Tax Cuts and Jobs Act of 2017 ⓘ
H.R.1 (115th Congress) → finalEnactedShortTitle → Tax Cuts and Jobs Act of 2017 ⓘ
this entity surface form: Tax Cuts and Jobs Act
H.R.1 (115th Congress) → legislativeVehicleFor → Tax Cuts and Jobs Act of 2017 ⓘ
19-840 → relatedStatute → Tax Cuts and Jobs Act of 2017 ⓘ