Overview of the Senate’s Amendment to the Tax Cuts and Jobs Act
The Chairman’s Mark of the Senate’s Tax Cuts and Jobs Act includes a number of important changes. Here’s a quick overview of those that matter most.
3 min read
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Who Gets a Tax Cut Under the Senate Tax Cuts and Jobs Act?
Here’s how the individual income tax provisions of the Senate’s Tax Cuts and Jobs Act would impact individuals and families across the income spectrum.
5 min read
Eight Important Changes in the Senate Tax Cuts and Jobs Act
The Senate Tax Cuts and Jobs Act includes hundreds of structural reforms to the tax code. Here is a guide to the eight most important changes.
5 min read
Important Differences Between House and Senate Versions of the Tax Cuts and Jobs Act
This list, though not exhaustive, catalogues the major differences between the House and Senate version of the Tax Cuts and Jobs Act.
4 min read
Details of the Senate Version of the Tax Cuts and Jobs Act
The Senate Tax Cuts and Jobs Act shares many things with its House counterpart, but also differs on several particulars. This guide consolidates all of the details of the Senate plan in one convenient location.
3 min read
Small Pass-Through Businesses Would See Some Benefits Under the House Tax Cuts and Jobs Act
Even with large changes, many in the pass-through community are arguing that small pass-throughs don’t benefit since most or all of their taxable income falls below the 25 percent maximum rate. While correct on the small point, advocates miss the greater tax reform picture. Small pass-through businesses would still benefit from a number of other changes.
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Response to Washington Center for Equitable Growth Tax Model Critique
The Tax Foundation is grateful for all constructive feedback on its estimates, and will continue to strive to estimate the economic, revenue, and distributional effects of tax changes with the greatest accuracy possible.
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How The Tax Cut and Jobs Act Would Change International Business Taxation
One goal of the House Tax Cuts and Jobs Act is to move international business taxation to a territorial rather than a worldwide system. Here’s how it would work.
7 min read
Benefits of the House Tax Cuts and Jobs Act for the Lower-Middle Class
According to the Taxes and Growth model, the House Tax Cuts and Jobs Act should increase after-tax income by 4.5 percent for those in the second-lowest quintile, and by 4.6 percent for those in the middle quintile.
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How the State and Local Tax Deduction Interacts with the AMT and Pease Limitation
The way the state and local tax deduction, alternative minimum tax, and Pease limitation interact is complex. This primer makes things easier to understand.
5 min read
House Tax Cuts and Jobs Act Would Substantially Improve the U.S.’s International Tax Competitiveness
Considered as a whole, this plan would make the U.S. substantially more competitive, not only due to lower rates but also due to a better tax structure.
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Explaining the Pass-Through Income Anti-Abuse Rules in the House Tax Cuts and Jobs Act
Though admittedly complex, the pass-through anti-abuse rules in the Tax Cuts & Jobs Act represent a well-thought-out approach to dealing with this issue.
5 min read
Eight Important Changes in the House Tax Cuts and Jobs Act
The widely anticipated House Tax Cuts and Jobs Act includes hundreds of structural changes to the tax code. Here are the eight most important provisions in no particular order.
6 min read
Details of the House Tax Cuts and Jobs Act
The House Tax Cuts and Jobs act would fundamentally reform the U.S. tax code for the first time in over 30 years. Here are all the important details.
4 min read
Five Implications of Retaining the Property Tax Deduction Under Federal Tax Reform
To achieve meaningful tax reform, Congress will require significant base-broadeners. Saving the property tax deduction makes the math more difficult, but still leaves clear paths forward.
6 min read
The Jobs and Wage Effects of a Corporate Rate Cut
Corporate tax reform done right is key to growing the economy, boosting real family incomes, and making the U.S. a better place in which to do business.
5 min read