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20 December 2018

BREAKING TAX NEWS | JCT releases TCJA 'Bluebook'

Today, the Joint Committee on Taxation released its general explanation or “Bluebook” (JCS-1-18) of P.L. 115-97, the law known as the "Tax Cuts and Jobs Act" (TCJA). The Bluebook reviews each of the TCJA's business, international and individual provisions, explaining the change made by each provision, the related law in effect before the provision's enactment, and each provision’s effective date. It does not, however, discuss the reasons for the changes.

Tax Alerts on the Bluebook are forthcoming.

Document ID: 2018-9032

 

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