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:
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.
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