The U.S. House Committee on Ways and Means has published an outline of the House GOP plan for Tax Reform 2.0. The outline, which is short on details, includes measures in three main areas:

• Locking in the individual and small business tax cuts that were provided in the Tax Cuts and Jobs Act;
• Improving savings for families by:
  • Creating a new Universal Savings Account;
  • Expanding the permitted us…