Bipartisan Budget Act of 2018 Revives Many Expired Tax Breaks Retroactively

President Trump signed the Bipartisan Budget Act of 2018 into law on February 9. The Act, which was passed to fund the federal government and avoid another shutdown, includes a number of changes to the Internal Revue Code. Many of these changes retroactively extend–generally for one year–tax provisions which had expired at the end of 2016.

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