We are pleased to release our first “TCJA Navigator,” a hyperlinked version of the Conference Committee’s tax reform bill released on December 15th. This Navigator includes a table of contents organizing the tax bill by subject matter, with hyperlinked page numbers that will take you to the section at hand. We hope this proves a useful resource for your study of what may be the final version of the Tax Cuts and Jobs Act.
Congress is officially back from the Thanksgiving holidays, and is expected to move full steam ahead on tax reform. The Senate is set to consider its tax bill on the floor later this week, and to bring the bill to a vote before the weekend. Unlike on the House side, we expect the Senate to consider (and perhaps even adopt) a number of amendments to their tax reform bill during the floor debate, so stay tuned.
You can read the current legislative text of the Senate Bill on our updated Senate Bill Navigator, available here. We also ran a comparison of the major corporate and international provisions of the House and Senate bills, which you can view here.