The 2017 Tax Cuts and Jobs Act or TCJA has a number of important segments presently scheduled to expire on December 31, 2025. What planning could be accomplished to prepare for developments down the road? How likely is it for Congress to step in and preserve part or all of the commercial tax sunset provisions within the Act? The US corporate tax rate was chopped from the top 2017 rate of 35% to a flat corporate tax of 21%.