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Expiring Provisions from the Tax Cuts and Jobs Act

C. Rob Holcomb

Summary

The Tax Cuts and Jobs Act (TCJA) of 2017 introduced sweeping changes to the U.S. tax code, many of which are set to expire at the end of 2025. As this sunset date approaches, taxpayers, businesses, and policymakers must prepare for a shifting tax landscape. This presentation will provide a comprehensive analysis of the key expiring provisions, including individual tax rate reductions, the increased standard deduction, limits on state and local tax (SALT) deductions, business expensing rules, and international tax provisions.

In addition to examining these expirations' potential economic and fiscal impacts, this discussion will explore any potential legislative developments. If Congress enacts new tax legislation to extend or modify these provisions, the presentation will assess the changes and their implications. This session aims to equip tax professionals, economists, and legal scholars with a clear understanding of the evolving tax framework.

Whether the TCJA provisions sunset as scheduled or are revised through legislative action, this session will provide a timely, in-depth analysis of what lies ahead for U.S. tax policy.

Details

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