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In a significant ruling today, the Supreme Court rejected a challenge to a key provision of the 2017 Tax Cuts and Jobs Act. The decision, which was closely watched by businesses and tax experts, upholds a central pillar of the legislation that has shaped tax policy in recent years. The case centered on a provision that altered the tax treatment of certain business income. Challengers argued that the change was unconstitutional and unfairly favored certain taxpayers. However, the Court, in a majority opinion, found the provision to be valid and consistent with existing tax law. “The MRT, which …

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