How Tax Reform 2.0 Might Affect Social Enterprise

Law360 (July 26, 2018, 10:14 PM EDT) -- On July 24, 2018, the House Ways and Means Committee released its framework for legislation relating to the Tax Cuts and Jobs Act of 2017. Dubbed “Tax Reform 2.0,” the House plan would build on the TCJA by accomplishing four main objectives:

Make the individual and small business tax cuts permanent

Promote retirement savings

Encourage saving by creating "universal savings accounts," expanding 529 education savings plans and allowing families to access retirement funds to pay for the costs of caring for new babies

Expand business write-offs for startup businesses and remove barriers to the growth of startups.

The committee’s framework is...

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