Shown here public law no 115 97 12 22 2017 this measure has not been amended since the house agreed to the senate amendment without amendment on december 20 2017. Publ 115 97 an act to provide for reconciliation pursuant to titles ii and v of the concurrent resolution on the budget for fiscal year 2018 is a congressional revenue act originally introduced in congress as the tax cuts and jobs act tcja public law no 115 97 the act amended the internal revenue code of 1986 based on tax reform advocated by congressional republicans and the . Text for hr1 115th congress 2017 2018 an act to provide for reconciliation pursuant to titles ii and v of the concurrent resolution on the budget for fiscal year 2018. Major tax reform was approved by congress in the tax cuts and jobs act tcja on december 22 2017 the irs is working on implementing this major tax legislation that will affect both individuals and businesses we will provide information and guidance to taxpayers businesses and the tax community . Opublic law 115 97 tax cuts and jobs act overview 2 arkansas non delegation of taxing authority ochanges to federal tax laws do not apply to arkansas tax laws ogeneral assembly must specifically adopt federal provisions as of a date certain oarticle 2 23 prohibits delegating the power to tax or fix the rate of tax except to political subdivisions of arkansas ounless
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