The U.S. House Ways and Means Committee has published a summary of the amendments agreed to as part of the markup of the Tax Cuts and Jobs Act Bill, H.R. 1. The amendments were agreed to on 6 November by a vote of 24 to 16, with the markup process to continue through the end of the week as necessary. The main business-related amendments as provided in the summary are as follows: Section 3314 - Partnership interest held in connection with the performance of services The amendment imposes a three-year holding period requirement for qualification as long-term capital gain (carried...