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Revising The Tax Law: The Tcja And Its Place In The History Of Tax Reform, Jennifer Bird-Pollan

Law Faculty Scholarly Articles

Tax reform in the United States seems like a nearly unending process.

Despite this nearly constant tweaking of the law, there has not been a major

revision of the tax law in the U.S. since the bipartisan efforts that led to the

1986 tax reform. The law known as the Tax Cuts and Jobs Act (or "TCJA")

of 2017 (which most commentators continue to call it, and which title I will

use here, although the title was not formally enacted as part of the bill, leaving

the bill without an official name) represents the first major piece of tax

legislation …