The Obama Administration yesterday backed down from its plan to tax the earnings on 529 savings accounts, a kind of saving account for higher education under section 529 of the tax code. At Bloomberg, Richard Rubin and...
- Map: State Business Tax Climate Index, 2012
Map: State Business Tax Climate Index, 2012
Key Findings Forty-five states and the District of Columbia allow first-year expensing of small business capital investment as permitted under Section 179 of the Internal Revenue Code. Twelve states and the District of Columbia are out of...
Key Findings The Institute on Taxation and Economic Policy (ITEP) released the fifth edition of its biennial study, Who Pays? A Distributional Analysis of the Tax System in All 50 States. We find six key issues with the report and its findings...
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