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December 28, 2017

Stroock Special Bulletin

By: Daniel Martinez, Mitchell Snow, Jeffrey D. Uffner

On December 20, 2017, Congress passed the bill informally known as the “Tax Cuts and Jobs Act”, and on December 22, 2017, the president signed it into law as Public Law 115-97 (the “Tax Reform Act” or the “Act”). The final version of the law is based mostly on the previous Senate bill, but has many significant modifications. This Stroock Special Bulletin discusses certain significant provisions in the Tax Reform Act, and how they may impact individuals and businesses starting in 2018.

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