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Notable Employee Benefit Provisions in the Tax Cut and Jobs Act
ABD Insurance & Financial Services Link to more items from this source
Dec. 21, 2017

"[1] Reduced medical expense deduction threshold (effective 2017) ... [2] Tax-free bicycle reimbursement elimination (effective 2018) ... [3] Tax-free moving expense reimbursement elimination (effective 2018) ... [4] Individual mandate tax penalty elimination (effective 2019) ... [5] Tax credit for paid family leave (effective 2018)."

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