Tax Cuts and Jobs Act

At the end of 2017, Congress passed the Tax Cuts and Jobs Act of 2017, which brought about a number of changes that will begin to take affect in 2018. While there are still some details and interpretations that are being hammered out, the bulk of the bill is well determined and useful for tax planning. Use the following links for some good summaries, and even to reference the text of the bill itself.

Tax Cut and Jobs Act 2017 (pdf)
AICPA summary of effect on individuals
AICPA summary of effect on businesses
Wolters Kluwer briefing, including comments and notes of potential impact (pdf)
Original text of tax bill direct from Congress (pdf)