With concerns about implementation of the Tax Cuts and Jobs Act (Pub. L. 115-97), APA asked the U.S. House of Representatives and Senate for transition relief for payroll. APA said this tax reform measure will not make minimal changes to the tax system. It will turn much of the system, especially the payroll withholding infrastructure that is the underpinning of our entire economy, upside down. APA sent a similar letter to the IRS.