普华永道：2025年税收政策展望报告：行动之年（英文版）

The start of the new 119th Congress and the inauguration of Donald J. Trump as president marks the beginning of a year for action on a significant “must-pass” tax bill. The incoming Trump administration and a Republican-controlled Congress are facing a December 31, 2025 deadline to extend key 2017 Tax Cuts and Jobs Act (TCJA) individual, business, and international provisions set to expire or change at the end of this year. While some key decisions on timing and process could change, Republic