When President Trump signed the Tax Cuts and Jobs Act of 2017 into law, ministers and other church leaders wondered about the new law's implications for ministry in 2018 and beyond. To help churches better understand key aspects of the law and its possible effects on ministry, Richard Hammar, senior editor of Church Law & Tax Report, gave an informative webinar titled "Tax Reform and Tax Law Changes: What Church Leaders Should Know for 2018."

For this issue of Church Law & Tax Report, we combined portions of Hammar's analysis with insights drawn from interviews with Frank Sommerville, an attorney, CPA, and editorial advisor, and Ted Batson, an attorney and CPA with the accounting firm CapinCrouse—all with the goal of giving leaders a better understanding of what the reform does—and doesn't—mean for churches and their employees.