Public Law 115-97
E390998
Public Law 115-97 is the 2017 U.S. federal tax legislation that significantly overhauled the tax code by cutting corporate tax rates, altering individual tax brackets, and revising numerous deductions and credits.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Public Law 115-97 canonical | 2 |
How this entity was disambiguated
This entity first appeared as the object of triple T3822130 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Public Law 115-97 Context triple: [Tax Cuts and Jobs Act of 2017, publicLawNumber, Public Law 115-97]
-
A.
Public Law 115-91
Public Law 115-91 is the National Defense Authorization Act for Fiscal Year 2018, a U.S. federal law that sets annual defense policies and funding priorities for the Department of Defense.
-
B.
Public Law 115-278
Public Law 115-278 is the 2018 U.S. federal law that formally established the Cybersecurity and Infrastructure Security Agency (CISA) within the Department of Homeland Security to lead national efforts in protecting critical infrastructure from cyber and physical threats.
-
C.
Public Law 116-92
Public Law 116-92 is the U.S. federal statute enacting the National Defense Authorization Act for Fiscal Year 2020, which sets annual policies and funding levels for the Department of Defense and related national security programs.
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D.
Public Law 114-92
Public Law 114-92 is the National Defense Authorization Act for Fiscal Year 2016, a U.S. federal law that sets annual defense policies and funding priorities for the Department of Defense.
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E.
Public Law 116-283
Public Law 116-283 is the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021, a comprehensive U.S. federal law that sets policies and authorizes funding for the Department of Defense and related national security programs.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Public Law 115-97 Target entity description: Public Law 115-97 is the 2017 U.S. federal tax legislation that significantly overhauled the tax code by cutting corporate tax rates, altering individual tax brackets, and revising numerous deductions and credits.
-
A.
Public Law 115-91
Public Law 115-91 is the National Defense Authorization Act for Fiscal Year 2018, a U.S. federal law that sets annual defense policies and funding priorities for the Department of Defense.
-
B.
Public Law 115-278
Public Law 115-278 is the 2018 U.S. federal law that formally established the Cybersecurity and Infrastructure Security Agency (CISA) within the Department of Homeland Security to lead national efforts in protecting critical infrastructure from cyber and physical threats.
-
C.
Public Law 116-92
Public Law 116-92 is the U.S. federal statute enacting the National Defense Authorization Act for Fiscal Year 2020, which sets annual policies and funding levels for the Department of Defense and related national security programs.
-
D.
Public Law 114-92
Public Law 114-92 is the National Defense Authorization Act for Fiscal Year 2016, a U.S. federal law that sets annual defense policies and funding priorities for the Department of Defense.
-
E.
Public Law 116-283
Public Law 116-283 is the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021, a comprehensive U.S. federal law that sets policies and authorizes funding for the Department of Defense and related national security programs.
- F. None of above. chosen
Statements (50)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal statute
ⓘ
tax law ⓘ |
| affects | pass-through business income ⓘ |
| alsoKnownAs |
Tax Cuts and Jobs Act
ⓘ
linked to:
Tax Cuts and Jobs Act of 2017
|
| amends |
Internal Revenue Code of 1986
ⓘ
linked to:
Internal Revenue Code
|
| appliesToJurisdiction |
United States federal government
ⓘ
linked to:
United States government
|
| budgetaryEffect | projected increase in federal budget deficit ⓘ |
| changes |
child tax credit
ⓘ
linked to:
Child Tax Credit
|
| changesCorporateTaxRate | 35% to 21% ⓘ |
| congressNumber | 115th United States Congress ⓘ |
| corporateProvisionsExpireAfter | do not generally expire in 2025 ⓘ |
| corporateTaxRateAfterEnactment | 21% ⓘ |
| corporateTaxRateChangeType | permanent ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| creates | Section 199A deduction ⓘ |
| dateSigned | 2017-12-22 ⓘ |
| effectiveTaxYearForMostProvisions | 2018 ⓘ |
| eliminates | personal exemptions ⓘ |
| estateTaxExemptionChangeEffectiveYear | 2018 ⓘ |
| increases |
child tax credit amount
ⓘ
standard deduction ⓘ |
| individualMandatePenaltyZeroEffectiveYear | 2019 ⓘ |
| individualProvisionsExpireAfter | 2025 ⓘ |
| legislativeChamber |
United States House of Representatives
ⓘ
United States Senate ⓘ |
| limits | state and local tax deduction ⓘ |
| modifies |
individual income tax brackets
ⓘ
mortgage interest deduction ⓘ |
| officeOfSigner | President of the United States ⓘ |
| policyGoal |
reduce tax burden on corporations
ⓘ
simplify individual income tax filing ⓘ stimulate economic growth ⓘ |
| primaryPoliticalOppositionFrom | Democratic Party ⓘ |
| primaryPoliticalSupportFrom | Republican Party ⓘ |
| publicLawNumber | 115-97 ⓘ |
| reduces | individual income tax rates ⓘ |
| reducesToZero | individual mandate penalty under the Affordable Care Act ⓘ |
| section199ADeductionRate | up to 20% of qualified business income ⓘ |
| shortTitle |
Tax Cuts and Jobs Act
ⓘ
linked to:
Tax Cuts and Jobs Act of 2017
|
| signedBy | Donald Trump ⓘ |
| standardDeductionChangeEffectiveYear | 2018 ⓘ |
| stateAndLocalTaxDeductionCap | $10,000 ⓘ |
| subjectMatter |
corporate taxation
ⓘ
estate tax ⓘ federal income tax ⓘ individual income taxation ⓘ international taxation ⓘ |
| temporarilyIncreases | estate tax exemption ⓘ |
| votePattern | passed largely along party lines ⓘ |
| yearEnacted | 2017 ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Public Law 115-97 Description of subject: Public Law 115-97 is the 2017 U.S. federal tax legislation that significantly overhauled the tax code by cutting corporate tax rates, altering individual tax brackets, and revising numerous deductions and credits.
Referenced by (2)
Full triples — surface form annotated when it differs from this entity's canonical label.