Research Guides: Federal Income Tax Research Sources: About the 2017 Tax Law

The 2017 Tax Cuts and Jobs Act P.L. 115-97

President Trump signed the Tax Cuts and Jobs Act of 2017 which had been passed by the U.S. House of Representatives and the U.S. Senate on December 22, 2017, resulting in many changes in U.S. federal taxes.

These changes are being incorporated by government agencies and commercial information providers, such as CCH Intelliconnect and Bloomberg BNA Tax. In search results, consult references to "New Law" or "P.L. 115-97". Researchers may also want to check with the text of the act passed by Congress.

P.L. 115-97 Tax Cuts and Jobs Act of 2017
Text of law is more than 1,000 pages.
Internal Revenue Code with Incorporated Revisions
The Office of the Law Revision Council has incorporated revisions into the Title 26 of the U.S. Code, which is the Internal Revenue Code, needed by the passage of the Tax Cuts and Jobs Act of 2017.