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Guidance and Developments

The 2017 tax act is on the books, but reform of the U.S. tax system is still ongoing. The Treasury Department and the IRS are shaping the final rules through the issuance of regulations and other guidance, which you can follow on our guidance timeline below. And although Congress is divided, further legislation could be possible as certain issues have bipartisan support. Our editors, reporters, and network of leading practitioners are tracking, reporting, and providing insights and analysis on developments as they unfold.


IRS Guidance Timeline

Pub. L. No. 115-97: Guidance Timeline

The historic changes in tax law enacted in Pub. L. No. 115-97, require all taxpayers to review their tax plans. This chart tracks the Internal Revenue Service guidance that has been issued in connection with the legislation.


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  • May 31, 2018
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