The 12 Differences of TCJA #007 - a podcast by Damien R. Martin, CPA
from 2017-12-20T17:01:13
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The conference committee reconciled differences between the House- and Senate-passed tax bills to arrive at a final version of the Tax Cuts and Jobs Act of 2017 (TCJA). What made it into the final bill? Host Damien Martin breaks it down in a holiday-inspired list of 12 significant differences between the House and Senate bills. Listen to find out how the Conference Agreement reconciles the following provisions:
- Corporate tax rate
- Corporate Alternative Minimum Tax (AMT)
- Pass-through business deduction
- Treatment of private activity bond interest
- Repatriation of foreign earnings
- Limitation on nonpassive losses
- Individual tax rates
- Individual AMT
- Child tax credit
- Affordable Care Act individual mandate
- Home mortgage interest expense
- State & local, sales, real estate & personal property tax expense
The Twelve Days of Christmas provided by Musical Drewby.
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