The Tax Cuts and Jobs Act (TCJA) became effective seven years ago as a major Trump administration tax code overhaul, making it the biggest change to tax law and policy in recent decades. (That's why the TCJA is also known as the "Trump tax cuts.")
However, many key provisions in the TCJA are set to expire soon — at the end of 2025 if Congress doesn’t act. Some call this the TCJA “tax cliff” or the TCJA sunset.
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