The U.S. Congressional Research Service (CRS) has published a report dated 26 November 2024 on Expiring Provisions of P.L. 115-97 (the Tax Cuts and Jobs Act): Economic Issues. The report summary is as follows:
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Expiring Provisions of P.L. 115-97 (the Tax Cuts and Jobs Act): Economic Issues
Most provisions affecting the individual income tax in the 2017 tax law (P.L. 115-97), commonly called the Tax Cuts and Jobs Act (TCJA), are scheduled to expire in 2025. These expiring provisions in…