Congress is currently debating legislation to reform the tax code. The Tax Cuts and Jobs Act passed the U.S. House of Representatives on November 16, 2017, and an amended version passed the U.S. Senate on December 2, 2017. Congress reconciled the differences between the two bills in a compromise conference report. While the purpose of the legislation is to reduce tax rates for businesses and individuals, it includes several major health care policy changes. These provisions are described below.