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Legal Update

A Sisyphean Task: The House of Representatives Passes Tax Reform Legislation

20 November 2017
Mayer Brown Legal Update

On November 16, 2017, the US House of Representatives passed H.R. 1, the Tax Cuts and Jobs Act, as its version of fundamental tax reform legislation. The Bill has undergone some major changes since we prepared our Legal Update on the earlier version released by the Ways & Means Committee. The attached Mayer Brown Legal Update contains an overview of the major provisions of the Tax Cuts and Jobs Act and notes where the legislation varies from the earlier Ways & Means Committee version. While we expect more changes along the way, there is substantial overlap with the Senate Finance Committee bill, suggesting that most of the provisions described in our latest Legal Update may be passed into law.


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