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2017 Tax Reform: Checkpoint Special Study on Individual Tax Changes in the Tax Cuts and Jobs Act

This special report explains the changes that affect the taxation of individuals. In addition to providing a summary of the changes, it also clearly sets out the effective dates (which in many cases include an expiration date, or "sunset"), the Code section(s) affected, the bill's section number, and a recitation of prior law to put the amendment into context.

For additional tax reform coverage, including special studies covering business tax changes, foreign income, and foreign persons tax changes, and more, visit

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The details of the “Tax Cuts and Jobs Act” have been released — and as expected, it will have a huge impact on tax law. Tax professionals will be bombarded with questions from clients over the coming weeks, and you need to start preparing NOW.

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