The Rea Report Spring 2017 | Page 6

New Presidential Administration The Impact of Proposed Policy Changes WHAT WE DO KNOW: Tax reform talk fuels more questions than answers Even though the presidential election concluded months ago, the political climate appears to be anything but stable. As President Donald Trump battles with politi- cians on both sides of the aisle on a myriad of political, social and economic issues, Americans are anxiously awaiting the day when many of their questions will finally be answered. They aren’t alone. Those of us in the accounting industry are waiting for answers as well. While we’re all pretty certain that changes are coming, it’s next to impossible to know what those changes will be – not to mention when they might go into effect. Therefore, when we do have the opportunity to sit down with our clients to discuss tax planning strate- gies, the best we can really do is to provide them with current, relevant, factual infor- mation while advising them to err on the side of caution. Like you, we’re doing everything in our ability to stay abreast of any and all develop- ments that could impact your bottom line. At the time of publication, hot topics are the future of Obamacare, the travel ban, corporate tax rate reduction and the border adjustment tax; but there’s no guarantee this will be the case when this newsletter hits mailboxes. So we decided it would be best to dive in to a topic that is likely to continuously make waves – tax reform. TAX REFORM VS. TAX CUTS Political leaders have expressed concern over tax rates in the past; but with Presi- dent Trump holding the reins, the tax reform discussion has earned a permanent place at center stage. To really understand why this is such a hot-button topic, let’s discuss the differences between tax reform and tax cuts. Tax reform is the broad restructuring of the tax system in a way that specifically changes the way in which taxes are collected or managed by the government. This action is often taken to improve tax administration or to provide economic or social benefits. Tax cuts, on the other hand, are cuts to the existing tax structure. They are often seen in the form of lowering tax rates, adding credits and deductions and even 6