While the law with the tax change was passed in 2017, that specific change didn't go into effect until 2022. So it's 3 years of retroactive carveouts (2022, 202

While the law with the tax change was passed in 2017, that specific change didn't go into effect until 2022. So it's 3 years of retroactive carveouts (2022, 2023, 2024).