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New Tax Legislation’s Impact on Political Action and Tax-Exempt Organizations

February 15, 2018, Covington Alert

On December 20, 2017, the Senate and the House voted to pass the conference version of H.R. 1, the Tax Cuts and Jobs Act (the “Act”), and President Trump signed the bill into law on December 22, 2017. Below, we summarize those provisions of the tax reform legislation that are most likely to be of particular interest to political action and tax-exempt organizations.

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