Capitol Corner 
The Super Bowl of Tax
Congress has been gearing up and preparing for 2025 in what is expected to be a monumental year for tax legislation – the “Super Bowl of Tax.” With changes made by the Tax Cuts and Jobs Act of 2017 (TCJA) scheduled to expire at the end of n... Thad Inge, Samantha Ford, and Michelle McCaughey
Winter 2024,
Capitol Corner,
TCJA, Tax Cuts and Jobs Act, advocacy, §199A, SALT, additional child tax credit, ACTC, CTC, child tax credit, adjusted gross income, AGI, Robert T. Stafford Disaster Relief and Emergency Assistance Act, premium tax credit, PTC, Inflation Reduction Act, §401, specified service trade or business, SSTB, federal poverty level, FPL, New Market Tax Credit, NMTC, empowerment zone, work opportunity tax credit, WOTC, Revenue Procedure 2021-18