As the expiration date of the 2017 Tax Cuts and Jobs Act approaches, both Republicans and Democrats have attempted to address a significant loophole in the legislation, but their efforts have not succeeded. The original tax cuts, which were enacted under the Trump administration, included provisions that are now facing scrutiny as the deadline nears. Analysts are examining the potential impact of these changes on local taxes across various counties, with estimates being provided to gauge how the expiration might affect taxpayers. The Wall Street Journal has highlighted areas where tax increases could be most pronounced if the tax cuts are allowed to lapse, emphasizing the urgency for lawmakers to act before the provisions expire.