Various law firms have written articles about this: https://www.google.com/search?q=83(i)+tax+reform https://www.google.com/search?q=83(i)+tax+reform - consider

Various law firms have written articles about this: https://www.google.com/search?q=83(i)+tax+reform https://www.google.com/search?q=83(i)+tax+reform - consider retaining a lawyer yourself if this is relevant to you. (Obligatory: I am not a lawyer, and none of my comments should be construed as legal advice.)