On December 22, 2017 the President signed into law H.R. 1, “An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018,” also known as the Tax Cuts and Jobs Act (TCJA) and the Tax Reform Act. The TCJA is the most sweeping change in federal tax law since 1986. It also contains more than 115 new provisions. For more information visit www.treasury.gov/tigta/press/press_tigta-2018-10.htm