Developments and analysis guide for the 2017 tax law: New KPMG website

Developments and analysis guide for the 2017 tax law

KPMG has prepared a web-based index to make it easy to locate developments and resources relating to the 2017 U.S. tax law, commonly referred to as the “Tax Cuts and Jobs Act” (Pub. L. No. 115-97).


See Tax Reform: Developments and analysis guide that links to post-enactment federal tax developments (including Treasury and IRS guidance and enacted legislation), as well as to KPMG analyses and observations, regarding provisions in the 2017 tax law. The website is divided into broad topics including:

  • Business – General
  • International
  • Passthroughs
  • Accounting methods and periods
  • Compensation, retirement, and qualified plans
  • Opportunity zones, industries, and other issues
  • Individuals, trusts, and estates

To make guidance and resources even easier to find, most of these topics are further broken down into subtopics. For example, there is a separate “bucket” relating to the section 199A deduction for certain owners of passthroughs under the “Passthroughs” heading, while issues relating to mandatory repatriation, “GILTI,” “FDII,” and “BEAT” can be easily found under the “International” heading.  

Developments and analyses are also conveniently divided into categories such as final regulations, proposed regulations, revenue rulings, etc.  Further, the limited instances in which legislative changes to provisions in the new law have been enacted also are highlighted.

The website does not include non-tax, or state and local tax, developments relating to the 2017 tax law. It also does not address legislative changes to the 2017 law that have been proposed but that have not yet been enacted. See TaxNewsFlash Tax Reform for coverage of these matters.

© 2023 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the KPMG global organization please visit

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.

Connect with us

Stay up to date with what matters to you

Gain access to personalized content based on your interests by signing up today