Comprehensive tax reform that lowers business and individual tax rates, streamlines the tax code, and allows U.S. businesses to become more competitive in the global economy are among the top priorities of the Trump administration and Republican congressional leaders. From the campaign trail to the first 90 days in office, President Trump has identified tax reform as a central tenet of his agenda to stimulate economic growth in this country. Although the future of the Affordable Care Act is at the forefront of current political dialogue, congressional leaders have indicated a tax overhaul would be the second major legislative item after healthcare reform.