The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu The leading online blog in the fields of corporate governance and financial regulation. Tue, 14 Apr 2026 11:31:36 +0000 en-US hourly 1 https://wordpress.org/?v=6.5.8 https://corpgov.law.harvard.edu/wp-content/uploads/2024/02/cropped-photography-4-e1706898544564-1-32x32.png Analysis of Final Tax Reform Legislation – The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu 32 32 Analysis of Final Tax Reform Legislation https://corpgov.law.harvard.edu/2017/12/22/analysis-of-final-tax-reform-legislation/?utm_source=rss&utm_medium=rss&utm_campaign=analysis-of-final-tax-reform-legislation https://corpgov.law.harvard.edu/2017/12/22/analysis-of-final-tax-reform-legislation/#comments Fri, 22 Dec 2017 14:10:03 +0000 https://corpgov.law.harvard.edu/?p=103812?d=20171222091003EST Posted by Latham & Watkins LLP Tax Department, on Friday, December 22, 2017
Editor's Note:

The following post is based on a publication by members of the Tax Department of Latham & Watkins LLP, including partners Nicholas J. DeNovio, Joseph M. Kronsnoble, Jiyeon Lee-Lim, Elena Romanova, Laurence J. Stein and associate Patrick Allan Sharma.

Final bill retains key aspects of House and Senate proposals with some surprise last-minute modifications.

On December 15, 2017, a conference committee composed of members of the US House of Representatives and the US Senate approved a Conference Report (the Report) reconciling the tax reform bills passed by each chamber. Both the House and the Senate approved this final legislation on December 20, 2017.

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