Statements (53)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:affects |
gptkb:base_erosion_and_anti-abuse_tax_(BEAT)
gptkb:foreign-derived_intangible_income_(FDII) gptkb:global_intangible_low-taxed_income_(GILTI) gptkb:529_plans international taxation alimony deduction alternative minimum tax for individuals business interest deduction charitable contribution deduction corporate interest deduction limitation corporate repatriation education tax benefits expensing of capital investments interest expense deduction like-kind exchanges moving expense deduction net operating loss deduction pass-through businesses taxation of multinational corporations |
| gptkbp:amendedBy |
gptkb:Internal_Revenue_Code
|
| gptkbp:billColor |
gptkb:H.R.1
|
| gptkbp:caps |
gptkb:mortgage_interest_deduction
|
| gptkbp:controversy |
benefits to corporations and wealthy individuals
impact on health insurance coverage impact on state and local governments |
| gptkbp:created |
Qualified Business Income Deduction
|
| gptkbp:debatedBy |
partisan support
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| https://www.w3.org/2000/01/rdf-schema#label |
Tax Cuts and Jobs Act
|
| gptkbp:improves |
gptkb:child_tax_credit
standard deduction estate tax exemption |
| gptkbp:introducedIn |
gptkb:House_of_Representatives
2017-11-02 |
| gptkbp:limitation |
state and local tax deduction
|
| gptkbp:passedHouseDate |
2017-12-20
|
| gptkbp:publicLawNumber |
gptkb:Public_Law_115-97
|
| gptkbp:purpose |
gptkb:tax_law
|
| gptkbp:reconciliationProcess |
budget reconciliation
|
| gptkbp:reduces |
corporate alternative minimum tax
corporate tax rate individual income tax rates |
| gptkbp:removes |
personal exemptions
|
| gptkbp:repealedBy |
individual mandate penalty
|
| gptkbp:revenueImpact |
increases federal deficit
|
| gptkbp:shortName |
gptkb:TCJA
|
| gptkbp:signedBy |
gptkb:Donald_Trump
2017-12-22 |
| gptkbp:sponsor |
gptkb:Kevin_Brady
|
| gptkbp:startDate |
2018-01-01
|
| gptkbp:bfsParent |
gptkb:IRS_Form_2106
|
| gptkbp:bfsLayer |
5
|