Section 1 Short title, etc
Short title— This Act may be cited as the “TCJA Permanency Act”.
Amendment of 1986 code— Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.
References to the Tax Cuts and Jobs Act— Title I of Public Law 115–97 may be cited as the “Tax Cuts and Jobs Act”.
Table of contents— The table of contents of this Act is as follows: