[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304761-105":53,"doc-detail-304761-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","legislative-updates-considerations-2024-election-year-tax-cut-and-jobs-act-tcja-sunset-provisions","Legislative Updates & Considerations - 2024 Election Year - Tax Cut and Jobs Act (TCJA) Sunset Provisions","","Legislative updates and considerations for 2024 focus on the Tax Cuts and Jobs Act (TCJA) and its key sunset provisions. The material summarizes 2017 changes to the U.S. tax code, including individual tax rate and bracket adjustments, reduced corporate income tax rates, and limits affecting deductions, credits, and phaseouts. Separate sections address key nonprofit excise taxes and excess compensation impacts, plus individual, corporate, and other sunset changes such as expiration of certain provisions, bonus depreciation, qualified business income effects, AMT exemptions, and charitable giving limitations.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/legislative-updates-considerations-2024-election-year-tax-cut-and-jobs-act-tcja-sunset-provisions/304761/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/legislative-updates-considerations-2024-election-year-tax-cut-and-jobs-act-tcja-sunset-provisions/304761.png","ImageObject",442,249,{"name":88,"@type":89},"Himbo","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-29","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What are the core TCJA changes discussed in the presentation?","Question",{"text":108,"@type":109},"The slides outline major 2017 changes including updates to individual tax rates and brackets, reductions to corporate income tax rates, and modifications that limit certain deductions, credits, and phaseouts.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Which nonprofit-related TCJA provisions are highlighted?",{"text":113,"@type":109},"The presentation lists TCJA nonprofit excise-related topics such as IRC 4960 excess compensation, excise tax categories including parking tax, and NII impacts tied to certain UBI segregation involving university endowments.",{"name":115,"@type":106,"acceptedAnswer":116},"What sunset effects are covered for individuals, corporations, and other areas?",{"text":117,"@type":109},"For individuals, the slides note tax rate sunset timing (including sunset after Dec. 31, 2025) and changes tied to standard and itemized deductions and credits. For corporations, rates are described as reverting, and for other areas, charitable giving limits and estate and gift exemption changes are summarized.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304761,1790120571,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":141},687197100911,"https://ap-avatar.wpscdn.com/avatar/a000239b6f1da00475?x-image-process=image/resize,m_fixed,w_180,h_180&k=1785132997149421697","[a r m a n i n o . c o m](a r m a n i n o . c o m)  \n© Armanino LLP. All Rights Reserved | Possible (Re)Defined  \nLegislative Updates & Considerations: 20 24 (Election Year )  \nM a tt Petro ski , Ta x Pa r tn er  \n[a r m a n i n o . c o m](a r m a n i n o . c o m)  \n© Armanino LLP. All Rights Reserved | Possible (Re)Defined  \nA R MA NI NO  \nTax Cut s and Jobs Act (TCJA)  \n[a r m a n i n o . c o m](a r m a n i n o . c o m)  \nTCJA  \nSunset Provisions  \n© Armanino LLP. All Rights Reserved | Possible (Re)Defined  \n[a r m a n i n o . c o m](a r m a n i n o . c o m)  \nTCJA-Background  \n2017 significant changes to the Tax code  \nKey Provisions  \n􀂾Changes to individuals tax rates and brackets  \n􀂾Reduction in the Corporate Income Tax Rates  \n􀂾Changes and limitations on certain deductions, credits, and phaseouts  \n[a r m a n i n o . c o m](a r m a n i n o . c o m)  \nTCJA – Key Nonprofit Provisions  \nIRC 4960 Excess  \nCompensation  \nExcise Tax  \nParking Tax  \nNII on certain UBI Segregation  \nuniversity endowments  \n[a r m a n i n o . c o m](a r m a n i n o . c o m)  \nTCJA – Sunset Provisions-Individual  \n\n|  | Tax Rates – Add chart |  |\n| --- | --- | --- |\n|  |  |  |\n|  |  |  |\n\n\n|  | Standard Deductions |  |\n| --- | --- | --- |\n|  |  |  |\n\n|  | Itemized Deductions |  |\n| --- | --- | --- |\n| 􀂾 SALT Cap\u003Cbr>􀂾 Mortgage Interest Deduction\u003Cbr>􀂾 Miscellaneous Itemized |  |  |\n\n|  | Other |  |\n| --- | --- | --- |\n|  |  |  |\n| 􀂾 Child Tax Credit, Personal Exemptions, AMT Exemption and phaseout |  |  |\n\n[a r m a n i n o . c o m](a r m a n i n o . c o m)  \nIndividual Tax Rates  \n| Prior Law | TCJA |\n| --- | --- |\n| 10% | 10% |\n| 15% | 12% |\n| 25% | 22% |\n| 28% | 24% |\n| 33% | 32% |\n| 35% | 35% |\n| 39.6% | 37% |\n\nThese tax rates will sunset Dec. 31, 2025  \n[a r m a n i n o . c o m](a r m a n i n o . c o m)  \nTCJA – Sunset Provisions-Corporate  \nTax Rates  \nRate Reverts to 35% from 21%  \nBonus Depreciation  \nIRC section 168(k)  \nQualified Business Income  \n20% deduction no longer available (IRC section 199A)  \nAMT exemptions  \n[a r m a n i n o . c o m](a r m a n i n o . c o m)  \nTCJA – Sunset Provisions-Other  \nCharitable Giving  \n􀂾 AGI limitation for cash contributions back to 50%  \n􀂾 Impact of changes in standard deduction  \nEstate and Gift Exemptions  \n\n|  | Individual | Married |\n| --- | --- | --- |\n| 2024 | $13.61M | $27.22M |\n| 2026 (Projected) | $7M | $14M |","cbCaiuhHf5DTfuzp","https://ap.wps.com/l/cbCaiuhHf5DTfuzp","pdf",3913670,56,"English","# Legislative Updates & Considerations: 2024 Election Year\n## TCJA Background and Key Provisions\n## TCJA – Key Nonprofit Provisions\n## TCJA – Sunset Provisions (Individual)\n## TCJA – Sunset Provisions (Corporate)\n## TCJA – Sunset Provisions (Other)","[{\"question\":\"What are the core TCJA changes discussed in the presentation?\",\"answer\":\"The slides outline major 2017 changes including updates to individual tax rates and brackets, reductions to corporate income tax rates, and modifications that limit certain deductions, credits, and phaseouts.\"},{\"question\":\"Which nonprofit-related TCJA provisions are highlighted?\",\"answer\":\"The presentation lists TCJA nonprofit excise-related topics such as IRC 4960 excess compensation, excise tax categories including parking tax, and NII impacts tied to certain UBI segregation involving university endowments.\"},{\"question\":\"What sunset effects are covered for individuals, corporations, and other areas?\",\"answer\":\"For individuals, the slides note tax rate sunset timing (including sunset after Dec. 31, 2025) and changes tied to standard and itemized deductions and credits. For corporations, rates are described as reverting, and for other areas, charitable giving limits and estate and gift exemption changes are summarized.\"}]","Legislative Updates & Considerations - 2024 Election Year - Tax Cut and Jobs Act (TCJA) Sunset Provisions | PDF",1789816965,20]