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Effects of The Tax Cuts And Jobs Act On State Individual Income Taxes.
- Source :
- Washington University Journal of Law & Policy; 2019, Vol. 58, p205-229, 25p
- Publication Year :
- 2019
-
Abstract
- The article offers an analysis on the effects of the Tax Cuts and Jobs Act (TCJA) signed into law by U.S. President Donald Trump in December 2017, on state individual income taxes through existing links between the federal and state income tax laws. Topics covered include the two elements of the law that generate the largest changes, the description of the TCJA and its provisions that impact state income taxes, and the steps that states have taken to address the TCJA.
- Subjects :
- INCOME tax laws
STATE taxation
TAX reform
TAX cut laws
UNITED States tax laws
Subjects
Details
- Language :
- English
- ISSN :
- 15334686
- Volume :
- 58
- Database :
- Complementary Index
- Journal :
- Washington University Journal of Law & Policy
- Publication Type :
- Academic Journal
- Accession number :
- 137701237