The U.S. Congressional Research Service (CRS) has published a report dated 26 November 2024 on Expiring Provisions of P.L. 115-97 (the Tax Cuts and Jobs Act): Economic Issues. The report summary is as follows: --- Expiring Provisions of P.L. 115-97 (the Tax Cuts and Jobs Act): Economic Issues Most provisions affecting the individual income tax in the 2017 tax law (P.L. 115-97), commonly called the Tax Cuts and Jobs Act (TCJA), are scheduled to expire in 2025. These expiring provisions include tax rate reductions as well as changes to the standard deduction, child credit, personal exemptions, and itemized deductions; the...