Each individual will need to choose one major provision of either the Tax Cuts & Jobs Act of 2017 or the CARES Act of 2020 and write a paper evaluating that change. This project is open book and open note and is to be completed individually. Please strive to use concepts covered in the class to evaluate the tax law change. Some ideas are Why was this provision enacted? Who were the intended beneficiaries? Is there any evidence that it worked? Evaluate the explicit taxes, implicit taxes and non-tax costs of this tax provision. Do you agree with the tax law change? Do you think there could be any unintended consequences of this tax law change? These papers are to be 3-5 paged double-spaced, 1 inch margins, 12 pt. font. The Final Project is due by Monday, January 18 at 9 am CST.