On Friday 15 December, as anticipated, the ongoing Conference Committee between the House and Senate came to a close and their final version of the Tax Cuts and Jobs Act was released to the public. Alvarez and Marsal, Taxand USA, highlights the key corporate provisions along with some initial insights. 


Though the Conference adhered heavily to the Senate version of the act because of the Senate’s narrower majority of Republicans, the Conference made significant compromises in a number of key areas in the bill.


See “Discover more” for:

  • a chart of the core provisions affecting corporations
  • a handful of other noteworthy changes
  • an important list of notable omissions from the Conference Committee bill

Discover more: Tax reform winners and losers – everyone gets complexity

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Taxand's Take

Both the House and Senate are planning to vote on the bill this week, and if all goes according to plan, this bill could find its way to the President’s desk by the end of the week. It looks as if the GOP will likely come through on their promise of passing tax reform before year-end.

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International Tax | USA

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