Home / Columns and Features / Corporate tax changes under the Tax Cuts and Jobs Act (access required)

Corporate tax changes under the Tax Cuts and Jobs Act (access required)

The Tax Cuts and Jobs Act made major changes to the corporate income tax, including a dramatic rate cut from almost 40% to 21%. This article, third in a series on the effects of the Tax Cuts and Jobs Act, reviews the corporate tax changes, with particular focus on the impact of the changes on choice ...

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IRS issues new guidance on employee parking tax for non-profits (access required)

The IRS has issued new guidance on an unexpected and controversial provision of the Tax Cuts and Jobs Act: a ...