Rep. Kevin Brady, former Chairman of the House Ways and Means Committee, issued a draft of technical changes to the Tax Cuts and Jobs Act (TCJA) on January 2, 2019, just prior to relinquishing the Chair to Rep. Richard Neal. The dozens of proposed changes, written to implement Congressional intent and correct provisions in the TCJA, include restoration of the applicable recovery period for qualified improvement property for restaurants and retailers, clarifications to the qualified business income deduction, and clarification of issues with respect to both the interest deduction limitations (under section 163(j)) and the net operating loss limitations. Stand-alone legislation based on the discussion draft is understood to be unlikely to be enacted into law as Congressional Democrats have expressed little interest in amending the TCJA.