#TrumpTaxCuts
The "Trump Tax Cuts" primarily refer to the Tax Cuts and Jobs Act (TCJA), enacted in 2017. Here's a breakdown of key aspects:
Key Components of the TCJA:
* Corporate Tax Cuts:
* The corporate tax rate was significantly reduced from 35% to 21%.
* Individual Income Tax Changes:
* Individual income tax rates were lowered across various tax brackets.
* The standard deduction was increased.
* Changes were made to various deductions and credits, including limitations on state and local tax (SALT) deductions.
* Business Tax Changes:
* Included changes to depreciation rules, allowing for immediate expensing of certain investments.
* Changes to how pass-through businesses (like partnerships and sole proprietorships) are taxed.
Key Points to Consider:
* Expiration:
* Many of the individual income tax provisions of the TCJA are set to expire at the end of 2025. This has become a significant point of political debate.
* Economic Impact: