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by Jeramie J. Fortenberry, JD, LLM, and Jennifer L. Villier, JD WealthCounsel, Legal Education Faculty

On April 26, 2017, President Donald Trump released a one-page memo that outlined his latest proposed tax plan (the New Tax Plan). The New Tax Plan largely tracks the proposals made in President Trump’s campaign tax plan (the Campaign Tax Plan), which was removed from his website post-election. Like the Campaign Tax Plan, the New Tax Plan is short on details and provides only a high-level overview of the tax proposals. This paper compares the New Tax Plan to the Campaign Tax Plan.