TCJA Sunset Provision Comparison Guide

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Updated 12/1/2023

Many clients have enjoyed the lower tax brackets brought about by the TCJA. However, the current tax brackets are expected to change at the end of 2025 when the TCJA sunsets. Are you and your clients prepared for this?

With this summary guide, you can quickly navigate the upcoming tax changes that will take place at the end of 2025 and start having conversations with your clients about how their tax planning needs might change. This summary guide covers some key comparisons of the TCJA and Post-TCJA tax numbers, such as:

Ordinary income, long-term capital gains, and trust tax brackets.
The standard deduction, and the return of personal exemptions and the personal exemption phaseout (PEP).
Specific changes to itemized deductions (e.g., SALT, mortgage interest, deductibility of advisory fees, PEASE limitations, etc.) and the child & other dependent tax credits.
Alternative minimum tax (AMT) and estate & gift tax lifetime exemptions

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