O&MM Fabricator - March/April 2018 - 30

BIZTALK

THE

TAX CUTS AND
JOBS ACT
MARK BATTERSBY

30 | March/April 2018 * O&MM Fabricator

A

re you ready for tax "reform?" Thanks to the recently-enacted Tax Cuts and Jobs
Act (TCJA), the tax rate for incorporated ornamental and miscellaneous metals
businesses will be reduced from its current 35-percent to 21-percent - for the
2018 tax year and thereafter. However, although the business tax cuts are, for the
most part, permanent, the tax cuts for individuals are temporary, expiring in 2026.
Unfortunately, while regular 'C' corporations will be taxed at a flat 21 percent
tax rate, the majority of fabricators operating as pass-through businesses will
face new personal tax rates that may be higher than the corporate tax rate.



Table of Contents for the Digital Edition of O&MM Fabricator - March/April 2018

President’s Letter
Letter From the Executive Director
NOMMA Network
NOMMA Education Foundation
2018 Top Job Winners Showcase
Laminated Glass Railing: New Requirements and Pointers for a Successful Installation
Francis & Hazel
The Tax Cuts and Jobs Act
NOMMA Member Savings Program–Metalfab Update
Supplier Members
New & Returning Nomma Members & Iron Club Members
Gold Members
Take a Stroll Down Memory Lane - Nomma’s First Years, Part Ii
Index of Advertisers
O&MM Fabricator - March/April 2018 - Intro
O&MM Fabricator - March/April 2018 - bellyband1
O&MM Fabricator - March/April 2018 - bellyband2
O&MM Fabricator - March/April 2018 - cover1
O&MM Fabricator - March/April 2018 - cover2
O&MM Fabricator - March/April 2018 - 3
O&MM Fabricator - March/April 2018 - 4
O&MM Fabricator - March/April 2018 - 5
O&MM Fabricator - March/April 2018 - 6
O&MM Fabricator - March/April 2018 - 7
O&MM Fabricator - March/April 2018 - 8
O&MM Fabricator - March/April 2018 - President’s Letter
O&MM Fabricator - March/April 2018 - 10
O&MM Fabricator - March/April 2018 - Letter From the Executive Director
O&MM Fabricator - March/April 2018 - NOMMA Network
O&MM Fabricator - March/April 2018 - 13
O&MM Fabricator - March/April 2018 - 14
O&MM Fabricator - March/April 2018 - 15
O&MM Fabricator - March/April 2018 - NOMMA Education Foundation
O&MM Fabricator - March/April 2018 - 17
O&MM Fabricator - March/April 2018 - 2018 Top Job Winners Showcase
O&MM Fabricator - March/April 2018 - 19
O&MM Fabricator - March/April 2018 - 20
O&MM Fabricator - March/April 2018 - 21
O&MM Fabricator - March/April 2018 - Laminated Glass Railing: New Requirements and Pointers for a Successful Installation
O&MM Fabricator - March/April 2018 - 23
O&MM Fabricator - March/April 2018 - 24
O&MM Fabricator - March/April 2018 - 25
O&MM Fabricator - March/April 2018 - Francis & Hazel
O&MM Fabricator - March/April 2018 - 27
O&MM Fabricator - March/April 2018 - 28
O&MM Fabricator - March/April 2018 - 29
O&MM Fabricator - March/April 2018 - The Tax Cuts and Jobs Act
O&MM Fabricator - March/April 2018 - 31
O&MM Fabricator - March/April 2018 - 32
O&MM Fabricator - March/April 2018 - 33
O&MM Fabricator - March/April 2018 - 34
O&MM Fabricator - March/April 2018 - NOMMA Member Savings Program–Metalfab Update
O&MM Fabricator - March/April 2018 - 36
O&MM Fabricator - March/April 2018 - Supplier Members
O&MM Fabricator - March/April 2018 - 38
O&MM Fabricator - March/April 2018 - New & Returning Nomma Members & Iron Club Members
O&MM Fabricator - March/April 2018 - 40
O&MM Fabricator - March/April 2018 - Gold Members
O&MM Fabricator - March/April 2018 - 42
O&MM Fabricator - March/April 2018 - Take a Stroll Down Memory Lane - Nomma’s First Years, Part Ii
O&MM Fabricator - March/April 2018 - 44
O&MM Fabricator - March/April 2018 - Index of Advertisers
O&MM Fabricator - March/April 2018 - 46
O&MM Fabricator - March/April 2018 - cover3
O&MM Fabricator - March/April 2018 - cover4
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