Swarup Koirala, CPA, Senior II, Tax Services

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How is TCJA impacting your M&D company?

The Tax Cuts and Jobs (TCJA) has many effects and the impacts felt vary from business to business, depending on the nature of the business as well the structure. Manufacturers and distributors will most likely be impacted by a lower tax rate if they are a corporation or an individual (if they have stake in a pass-through entity). They will also be impacted by the changes in alternative minimum tax (AMT), as well as the expansion of IRS Sec. 179 and bonus depreciation for the first year.

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