Quote Originally Posted by New York Enrolled Agent View Post
The best place to look is at the publications of the Joint Committee on Taxation. They are pretty much bi-partisan and give detailed reports including the current law and the proposed law. They are written in usually easy-to-understand language.

I'll past JCX-50-17 which is the report on the House Bill. I don't believe the Senate has given the statutory language yet but rather an overview of the provisions - hence no formal JCT report yet.

https://www.jct.gov/publications.htm...rtdown&id=5031
Here is one for the Senate:
https://www.jct.gov/publications.htm...rtdown&id=5032