GETTING the Congress to vet the tax reform is one thing and implementing the same is another as the latter costs a lot. Though there is no official estimate but the National Taxpayer Advocate's annual report has indicated that it may be close to half a billion dollar for implementing the changes approved by the Congress, over the next two years.

The additional funds are also required for programming and system updates, training employees, creating new tax forms, as well as for changing regulations and guidance. Another reason for requiring additional funds, is that although the tax bill was originally promoted as a simplification of the code, new complications have been added in some cases, including exemptions for most refinancing of home mortgages and loans closed after December 15, 2017 that had prior binding purchase contracts.