Guidance and analysis, observations about U.S. tax law (Pub. L. No. 115-97)
Analysis and observations on 2017 U.S. tax law
KPMG resources on the 2017 U.S. tax law, including guide to post-enactment federal tax developments
Guide to post-enactment developments and analysis
KPMG has prepared a database linking to key post-enactment federal tax developments, analyses, and observations concerning the 2017 U.S. tax law, commonly referred to as the “Tax Cuts and Jobs Act” (Pub. L. No. 115-97). The database is organized by topic, making information easy to find.
Other KPMG resources
KPMG LLP has prepared several general reports about the 2017 U.S. tax law that are not included in the guidance database. These reports include expanded discussions, analyses, and observations about the enactment of the law and potential technical corrections.
- Read Tax reform—KPMG report on new tax law [PDF 6.4 MB] (issued shortly after enactment)
- Read Tax reform executive edition: Highlights of the new tax law [PDF 1.1 MB] (issued shortly after enactment)
- Read KPMG report: Twenty questions about possible technical corrections to 2017 Tax Act (April 29, 2019)
Read also industry or sector-specific reports about provisions in the 2017 tax law that were issued shortly after the law was enacted:
- KPMG report: Tax reform: Provisions relevant to compensation, benefits, & qualified plans [PDF 637 KB]
- KPMG report: New tax law: International provisions and observations[PDF 473 KB]
- KPMG report: Tax reform and the potential impacts to the banking industry [PDF 1.4 MB]
- KPMG report: Tax reform: Issues for exempt organizations (Pub. L. 115-97) [PDF 316 KB]
- KPMG report: New tax law (Pub. L. 115-97) - Energy & natural resources [PDF 1.8 MB]
- KPMG report: New tax law: Issues for partnerships, S corporations, and their owners [PDF 589 KB]
- KPMG report: Power and utilities industry measures in new tax law [PDF 944 KB]
- KPMG report: Tax reform, accounting for income taxes [PDF 487 KB]
- KPMG report: Accounting for U.S. tax reform under IFRS [PDF 415 KB]
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