Question: when does new tax rules go into effect
[{'answer': 'January 1 , 2018', 'provenance': [{'wikipedia_id': '55697602', 'title': 'Tax Cuts and Jobs Act of 2017', 'start_paragraph_id': 48, 'start_character': 314, 'end_paragraph_id': 48, 'end_character': 330, 'bleu_score': 1.0, 'section': 'Section::::Plan elements.:Churches and nonprofit organizations.:Unrelated business income.\n'}]}, {'provenance': [{'wikipedia_id': '55697602', 'title': 'Tax Cuts and Jobs Act of 2017', 'start_paragraph_id': 3, 'start_character': 289, 'end_paragraph_id': 3, 'end_character': 800, 'bleu_score': 0.9147192115400311, 'meta': {'yes_no_answer': 'NONE', 'annotation_id': 10409657474355396189}, 'section': 'Section::::Abstract.'}]}]