Tax Cuts and Jobs Act Conference Committee Bill: Key Provisions That May Affect Colleges and Universities

December 18, 2017

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On Friday, December 15, 2017, the House-Senate conference committee released its proposed combined Tax Cuts and Jobs Act. It is anticipated that Congress will seek to pass this version of the Act in the coming days.

The combined bill includes provisions taken from each of the prior House and Senate bills. Below is a summary of the key provisions of the combined bill that may affect colleges and universities, as well as a brief list of some of the provisions that appeared in either or both of the House and Senate bills but are not a part of the combined bill.

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