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11 December 2024

Navigating 2025 tax policy uncertainty in mergers and acquisitions

In the complex and ever-evolving landscape of US tax law, the outcome of the elections and the uncertainty whether the Tax Cuts and Jobs Act (TCJA) will be extended in whole or in part introduce significant uncertainty over future tax policies and, by extension, the mergers and acquisitions (M&A) market. The interplay between these issues and M&A activity can be profound, influencing corporate strategies, investor sentiment and US economic growth. Specifically, proposed changes to the US corporate tax rate and capital gains rates, if enacted, along with modifications to key tax provisions such as Sections 168(k), 174, and 163(j) that have already taken effect, will impact the M&A market.

Learn more in this EY article.

Document ID: 2024-2254

 

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