It's almost like rushing through a giant tax bill in the dead of night (
) might cut against their stated goals of reducing red tape and uncertainty for small businesses?

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the change doesn't apply for tax year 2017
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Yes, but you do tax planning for next year at the end of this one, including setting policy on perks
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Why would the new tax law impact your 2017 taxes?
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Among other things (including the fact that EOY taxes is also when you do tax planning for the following year):https://www.rklcpa.com/tax-reforms-impact-on-your-companys-2017-year-end-reporting/ …
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