Tom Church
584 Vetoes
What Parts of Trump’s Tax Cuts Are Expiring?
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What Parts of Trump’s Tax Cuts Are Expiring?

Ep 3 - "There are points in time when Congress has to actually address what we want the tax code to look like."

Howdy folks. In this episode Danny and I preview all of the big provisions of the Tax Cuts and Jobs Act (TCJA) that will either be extended or allowed to expire at the end of 2025.

If you’d like a written summary plus all of our sources, I’ve pulled them together here.

Disagree with us? Send us your thoughts in the comments or by email at: feedback@584vetoes.com

What’s in the Episode:

[1:06] - The Parts of the Tax Cuts and Jobs Act (TCJA) Expiring Next Year

[2:13] - The Personal Income Tax Changes

[7:00] - Context on Fiscal Cost of Extending the TCJA for Ten Years

  • The federal debt is expected to increase by $20 trillion in ten years (which already includes the $4.6 trillion cost of extending the TCJA)

[8:37] - The Standard Deduction and Personal Exemption

  • One of the better changes in the TCJA, in our opinion.

[14:13] - The Child Tax Credit

[20:18] - Alternative Minimum Tax (AMT)

  • Think about reforming instead of full extension?

[25:58] - State and Local Tax (SALT) Deduction

  • Should it change to different amounts based on married or single filers?

[30:04] - Mortgage Interest Deduction

[34:00] - Qualified Business Income (QBI) Deduction

[38:58] - Full Expensing / Accelerated Depreciation for Businesses

[42:07] - Estate and Gift Tax

[45:50] - Discussion of Permanent Corporate Tax Rate

[46:56] - Can Elon Musk Cut $2 Trillion from the $7 Trillion Federal Budget?

[47:56] - Veto of the Week!

[50:36] - Call for Feedback


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Discussion about this podcast

Tom Church
584 Vetoes
A public policy podcast about taxes, spending, and regulation hosted by Tom Church and Danny Heil
Send us questions at feedback@584vetoes.com