<Li> The House plan repealed the Johnson Amendment . Neither the Senate version nor the final Act included a repeal of the Johnson Amendment . </Li> <Li> The House plan forbade the use of tax - exempt municipal bonds to fund professional sports stadiums . The Senate version and the final Act did not . </Li> <P> In final changes prior to approval of the Senate bill on December 2, additional changes were made (among others) that were reconciled with the House bill in a conference committee, prior to providing a final bill to the President for signature . The Conference Committee version was published on December 15, 2017 . It had relatively minor differences compared to the Senate bill . Individual and pass - through tax cuts expire after ten years, while the corporate tax changes are permanent . </P> <P> Leading Republicans support the bill, including President Donald Trump and Vice President Mike Pence, and Republicans in Congress, such as: </P>

When does the tax cuts and jobs act expire
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