gptkbp:instanceOf
|
gptkb:United_States_federal_law
|
gptkbp:abbreviation
|
gptkb:TCJA
|
gptkbp:affectedCode
|
gptkb:Internal_Revenue_Code
|
gptkbp:amendedBy
|
yes
|
gptkbp:billColor
|
gptkb:H.R.1
|
gptkbp:changedAffordableCareActIndividualMandate
|
repealed
|
gptkbp:changedAlternativeMinimumTax
|
modified
|
gptkbp:changedChildTaxCredit
|
increased
|
gptkbp:changedEstateTaxExemption
|
doubled
|
gptkbp:changedMortgageInterestDeduction
|
limited
|
gptkbp:changedPassThroughDeduction
|
20%
|
gptkbp:changedPersonalExemption
|
eliminated
|
gptkbp:changedStandardDeduction
|
increased
|
gptkbp:congressionalBudgetOfficeEstimate
|
$1.5 trillion increase in deficit over 10 years
|
gptkbp:enactedBy
|
gptkb:115th_United_States_Congress
|
https://www.w3.org/2000/01/rdf-schema#label
|
Public Law 115-97
|
gptkbp:increasedDeficit
|
yes
|
gptkbp:introduced
|
gptkb:Kevin_Brady
|
gptkbp:introducedIn
|
gptkb:House_of_Representatives
2017-11-02
|
gptkbp:length
|
185 pages
|
gptkbp:limitedStateAndLocalTaxDeduction
|
$10,000
|
gptkbp:officialName
|
An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018
|
gptkbp:partyOpposition
|
Democratic
|
gptkbp:partySupport
|
Republican
|
gptkbp:popularFor
|
gptkb:Tax_Cuts_and_Jobs_Act
|
gptkbp:previousCorporateTaxRate
|
35%
|
gptkbp:publicLawNumber
|
115-97
|
gptkbp:reconciliationAct
|
yes
|
gptkbp:reducedCorporateTaxRate
|
21%
|
gptkbp:repealedBy
|
no
|
gptkbp:signedBy
|
gptkb:Donald_Trump
2017-12-22
|
gptkbp:startDate
|
2018-01-01
|
gptkbp:statutesAtLargeCitation
|
gptkb:131_Stat._2054
|
gptkbp:subject
|
gptkb:tax_law
estate tax
individual income tax
international taxation
corporate tax
alternative minimum tax
|
gptkbp:sunsetProvisions
|
some individual tax cuts expire after 2025
|
gptkbp:votedAgainstInHouse
|
203
|
gptkbp:votedAgainstInSenate
|
48
|
gptkbp:votedForInHouse
|
227
|
gptkbp:votedForInSenate
|
51
|
gptkbp:bfsParent
|
gptkb:Tax_Cuts_and_Jobs_Act_of_2017
|
gptkbp:bfsLayer
|
5
|