The U.S. Joint Committee on Taxation has published the General Explanation of Public Law 115–97, otherwise known as the Tax Cut and Jobs Act (the Act). This so-called Blue Book provides an explanation of the provisions following the order of the Act, including provisions in relation to individual tax reform, alternative minimum tax, business-related provisions, and international tax provisions. For each provision, this includes a description of prior law, an explanation of the provision, and the effective date.