By Nicole Elliott, Kenneth Parsons and Kayla Gebeck (March 5, 2018, 4:26 PM EST) -- On Dec. 22, 2017, President Donald Trump signed the Tax Cuts and Jobs Act, the first major overhaul of the U.S. tax system in over 30 years. Although few of the enacted provisions are specific to Indian Country, several changes have real impacts on tribal governments and their members, including the reduction of individual tax rates, changes to the state and local tax (SALT) deduction, and the treatment of the Kiddie Tax. Further, several key benefits signed into law by the past administration remain available to tribal governments and their members. This article provides an overview of six tax provisions impacting tribal governments and their members that deserve attention in 2018....