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Summary of the Effects of Major Provisions of the "Tax Cuts and Jobs Act" on District Residences and Businesses

Tuesday, February 27, 2018

The presentation focuses on the following changes that may significantly impact District revenues and/or District taxpayers:

  • Federal Tax Rates
  • Standard Deduction
  • Personal Exemption
  • Child Tax Credit
  • State and Local Tax (SALT) Deduction
  • Estate Tax Exclusion
  • 20% Qualified Business Income Deduction
  • Immediate Expensing/Interest Deduction Limitation for Businesses