{"id":874,"date":"2018-07-16T15:31:23","date_gmt":"2018-07-16T15:31:23","guid":{"rendered":"https:\/\/wcginc.com\/?p=874"},"modified":"2026-01-26T16:37:21","modified_gmt":"2026-01-26T16:37:21","slug":"blue-book-tax-cuts-jobs-act-2017","status":"publish","type":"post","link":"https:\/\/wcginc.com\/blog\/blue-book-tax-cuts-jobs-act-2017\/","title":{"rendered":"Blue Book for Tax Cuts and Jobs Act of 2017"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-68b5bb3023a4a\" class=\" wd-rs-68b5bb3023a4a wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><\/p>\n<div class=\"overview\">\n<h2><span class=\"ez-toc-section\" id=\"Key_Takeaways\"><\/span>Key Takeaways<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>The <b>Joint Committee on Taxation (JCT)<\/b> combines input from the House Ways and Means Committee and the Senate Finance Committee to clarify tax law.<\/li>\n<li>JCT produces the <b>Blue Book<\/b>, explaining enacted tax legislation and offering guidance on complex or unclear provisions.<\/li>\n<li>The <b>Blue Book<\/b> is published <b>every two years<\/b> and updates explanations to reflect current applications of tax law.<\/li>\n<li>JCT <b>does not create regulations<\/b>; the IRS and Treasury handle the regulatory process.<\/li>\n<li>Courts view the <b>Blue Book<\/b> as <b>helpful but not binding<\/b>, offering insight into Congressional intent without being official legislative history.<\/li>\n<li>Historical examples, like the <b>1986 Blue Book<\/b>, explain changes to tax rules such as depreciation periods under ACRS.<\/li>\n<li>The <b>2017 Tax Cuts and Jobs Act Blue Book<\/b> faced delays due to the complexity of year-end planning and legislative details.<\/li>\n<\/ul>\n<\/div>\n<p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-6733465499967\" class=\" wd-rs-6733465499967 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title wd-font-weight-800 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Joint_Committee_on_Taxation\"><\/span>Joint Committee on Taxation<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>We have new tax law. Yay! But what does it all mean? Who knows! Oftentimes the strict interpretation of tax law is simple, elegant and understandable. Stop laughing! Really\u2026 it can be. At times, the strict interpretation leaves you scratching your head wondering if they all used Sharpies during drafting without proper ventilation. From there, strict becomes \u201chere is what we tried to say but failed miserably.\u201d<\/p>\n<p><a href=\"https:\/\/www.jct.gov\/\" target=\"_blank\" rel=\"noopener noreferrer\">The Joint Committee on Taxation<\/a>\u00a0is, as the name implies, a committee which culminates the interests and points of view of the House Committee of Ways and Means and the Senate Committee on Finance. So, the word joint does not mean bipartisan per se\u2026 it refers to the \u201cjoining\u201d of both sides of Congress, House and Senate.<\/p>\n<p>The Joint Committee on Taxation then produces a Blue Book which follows significant enacted legislation and attempts to clarify vague tax codification and offers explanations. The Blue Book is also published every two years so the Joint Committee remains active and relevant as old tax law is being applied to current issues, not just when crazy tax reform hits the streets.<\/p>\n<p>We recently had a retired tax attorney provide a good explanation of the jurisdiction of the Joint Committee on Taxation, \u201cIn fact , the JCT is part of the legislative branch and has absolutely no jurisdiction over\u00a0 regulations \u2014 the tax regulation process is entirely the responsibility of the executive branch, that is, the Internal Revenue Service and the Treasury Department. The JCT does issue a post enactment kind of commentary, e.g. the \u2018General Explanation of Public Law 115-97,\u2019 the so-called \u2018JCT Bluebook\u2019- but this is entirely separate and independent from the tax regulation process.\u201d Thank you Tom!<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-67334663504f7\" class=\" wd-rs-67334663504f7 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title wd-font-weight-800 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Blue_Book\"><\/span>Blue Book<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Why can\u2019t the law simply speak for itself? It can\u2026 in many ways, but how often have you said something you considered straightforward and simple, but find out that no one has a clue what you meant. The brain works at a speed that cannot be word for word, thought for thought put into paper without time, care and consideration. Try listing out the steps to make a peanut butter sandwich\u2026 it quickly becomes two pages.<\/p>\n<p>Also consider that members of Congress in the late hours are battling over the big chunks\u2026 how much should our tax rates be? Do we permanently lock down Section 179 depreciation? Who wants to eliminate moving expense deduction; all in favor? From there, the finer details need to get hashed out with particular focus on those items that a) have the most impact and b) bring upon the most confusion among the IRS, tax professionals and tax courts.<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-6733466c4fdcb\" class=\" wd-rs-6733466c4fdcb wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title wd-font-weight-800 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"1986_Blue_Book\"><\/span>1986 Blue Book<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Here is a blurb from the\u00a0<a href=\"https:\/\/www.wcginc.com\/BlueBook1986.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Blue Book<\/a>\u00a0referring to the last major tax reform (the one prior to TCJA 2017). On page 99 of 1,404 it describes the reason for some changes to ACRS (accelerated cost recovery system)-<\/p>\n<p>ACRS provides a small number of depreciation classes and relatively short recovery periods. The Congress chose to maintain this structure, while adopting improvements. For example, the Congress believed ACRS could be made more neutral by increasing the recovery period for certain long-lived equipment, and by extending the recovery period of real property. Another modification approved by the Congress provides equal recovery periods for the long-lived assets of regulated and nonregulated utilities. Under prior law, nonregulated utilities received more favorable depreciation treatment, which may have resulted in an unfair competitive advantage where they provided essentially the same services as regulated utilities.<\/p>\n<p>There ya go! If you wondered why the tax law changed the recovery periods for ACRS eligible property you have your explanation. Good, bad or indifferent.<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-6733467618d64\" class=\" wd-rs-6733467618d64 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title wd-font-weight-800 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Court_Use_of_the_Blue_Book\"><\/span>Court Use of the Blue Book<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>The courts, especially the U.S. Supreme Court and the Court of Appeals have looked less favorably on the value of the Blue Book. For example, the Supreme Court has stated that the \u201cdocument provides a compelling contemporary indication\u201d of a statute\u2019s meaning, but does not rise to the level of legislative history. FPC v. Memphis Light, Gas &amp; Water Div., 411 US 458, 472 (1973).<\/p>\n<p>The 7th Circuit Court of Appeals stated that the Blue Book \u201cdoes not rise to the level of legislative history, because it was authored by Congressional staff and not by Congress. Nevertheless, such explanations are highly indicative of what Congress did, in fact, intend.\u201d Estate of Hutchinson v. Commissioner, 765 F.2d 665, 669-670 (7th Cir. 1985).<\/p>\n<p>Picking on staff who probably have law degrees and accounting degrees? It\u2019s not like the mail room attendant is getting together with the janitorial peeps to write the Blue Book! Aside from the wild condescension it sounds like the Courts just wanted some wiggle room between the Blue Book and how they adjudicated cases involving tax law. \u201cYeah, we sorta use when it makes sense to our intermittent logic but if it doesn\u2019t we don\u2019t have to tether ourselves to the nonsense.\u201d Nice! We want that cake and eat it too way of professional life.<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-6890df99598a5\" class=\" wd-rs-6890df99598a5 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title wd-font-weight-800 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Tax_Cuts_and_Jobs_Act_of_2017_Blue_Book\"><\/span>Tax Cuts and Jobs Act of 2017 Blue Book<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>The Joint Committee on Taxation\u2019s hope was to have the Blue Book for the Tax Cuts and Jobs Act of 2017 available by the end of summer. That simply won\u2019t happen, and most people are saying by October or November. The committee is certainly under some time pressures since year-end tax planning and of course 2018 tax preparation is coming up fast.<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-68b5bb4fa2b59\" class=\" wd-rs-68b5bb4fa2b59 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title faqs-wrap \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title wd-font-weight-800 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions\"><\/span>Frequently Asked Questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_is_the_Joint_Committee_on_Taxation_JCT\"><\/span>What is the Joint Committee on Taxation (JCT)?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A congressional committee that combines input from House and Senate tax committees to clarify tax laws.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_is_the_Blue_Book\"><\/span>What is the Blue Book?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A publication by JCT explaining enacted tax laws and providing guidance on unclear provisions.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Does_the_Blue_Book_create_tax_regulations\"><\/span>Does the Blue Book create tax regulations?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No, regulations are created by the IRS and Treasury, not the JCT.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"How_often_is_the_Blue_Book_published\"><\/span>How often is the Blue Book published?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Every two years, with updates reflecting current tax law applications.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Do_courts_rely_on_the_Blue_Book\"><\/span>Do courts rely on the Blue Book?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Courts consider it helpful for understanding Congressional intent but it is not binding legislative history.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Why_was_the_1986_Blue_Book_significant\"><\/span>Why was the 1986 Blue Book significant?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>It explained tax law changes, such as adjustments to depreciation rules under ACRS.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Was_there_a_Blue_Book_for_the_2017_Tax_Cuts_and_Jobs_Act\"><\/span>Was there a Blue Book for the 2017 Tax Cuts and Jobs Act?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, but it was delayed due to complexity and timing with year-end tax planning.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Who_writes_the_Blue_Book\"><\/span>Who writes the Blue Book?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Congressional staff with law and accounting expertise, not members of Congress directly.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_the_Blue_Book_be_used_for_legal_tax_disputes\"><\/span>Can the Blue Book be used for legal tax disputes?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>It can inform cases but courts are not required to follow it strictly.<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][\/vc_column][\/vc_row]<\/p>\n","protected":false},"author":6,"featured_media":31663,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"tags":[],"class_list":["post-874","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.8 (Yoast SEO v27.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Blue Book for Tax Cuts and Jobs Act of 2017 - WCG CPAs &amp; 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