By lowering rates, the law reduces the value of tax credits that have been crucial to rental projects nationwide, with the effect being felt already.
The list released Thursday leaned toward cities in the Midwest and on the East Coast, and away from the tech-saturated hubs of the West Coast.
The Treasury Department took the first steps toward carrying out the $1.5 trillion Republican tax overhaul with the release of new tax withholding tables.
At a speech to farmers in Nashville on Monday, Mr. Trump claimed he had cut taxes by $5.5 trillion instead of the actual $1.5 trillion amount.
A 20 percent tax deduction for setting oneself up as a business could reward severing formal employment relationships but erode benefits and security.
The I.R.S. called into question a strategy of prepaying property taxes before the new tax law goes into effect. That could be just the beginning of the confusion.