Author : Tim Elkins
Publisher :
ISBN 13 : 9781723969126
Total Pages : 131 pages
Book Rating : 4.9/5 (691 download)
Book Synopsis Elkins' Guide to Tax Cuts and Jobs Act by : Tim Elkins
Download or read book Elkins' Guide to Tax Cuts and Jobs Act written by Tim Elkins and published by . This book was released on 2018-09-24 with total page 131 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Elkins' Guide - "Tax Cuts and Jobs Act" - provides readers with not only details of the Tax Cuts and Jobs Act (TCJA), which was signed into law on December 22, 2017, but also discusses provisions of the Bipartisan Budget Act of 2018, as well as the Disaster Tax Relief and Airport and Airway Extension Act of 2017. Most of the discussion in the Guide is about provisions of the TCJA. However, tax laws that had expired in 2016, but were retroactively extended to 2017 and 2018 by the Bipartisan Budget Act of 2018, which was passed in February, 2018, are also discussed. The Airport and Airway Extension Act of 2017, which was passed on September 9, 2017, provided temporary tax relief to victims of Hurricanes Harvey, Irma, and Maria and the California wildfires. Other laws that are mentioned in the Guide include the 21st Century Cures Act passed in December 2017, which allows small employers that do not maintain group health plans to establish stand-alone HRAs that are called Qualified Small Employer Health Reimbursement Arrangements (QSEHRA). Also, the Federal Register Printing Savings Act of 2017 is mentioned, which delayed until 2022 implementation of the "Cadillac" tax on employers for excess employer-sponsored health insurance coverage. Every effort has been taken to make the Elkins' Guide - "Tax Cuts and Jobs Act" - easy to understand. The intent was to write the book in plain, understandable English, trying to make the complicated tax laws and regulations easier to grasp. The contents of the Guide are cross-indexed to other Sections in the Guide that may provide further explanations without readers having to search for the information. In addition, the Guide includes "links" that readers can "click on" and their computer will take them directly to PDFs of applicable IRS forms, publications, court cases, and proposed regulations. Of course, this can only be done if you have the Kindle version of the Guide, but the links are shown in the printed version, so all you have to do is type in the links on your computer.