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Manish Bhatt Tax Foundation

Manish Bhatt

Senior Policy Analyst

Manish Bhatt is a Senior Policy Analyst with the Center for State Tax Policy at the Tax Foundation.

He holds an LLM in taxation from Georgetown University Law Center, a JD from St. Thomas University College of Law, and a BA from the George Washington University. Prior to joining the Tax Foundation, Manish counseled clients on corporate taxation matters at a Big Four accounting firm, served as a judge advocate in the U.S. Coast Guard, advised several startups, and taught business law as an adjunct faculty member at TCU.

In his free time, Manish enjoys skiing, sailing, and fly fishing with his family.

Written Works

State semiconductor incentives and subsidies in the wake of the federal CHIPS Act or CHIPS and Science Act R&D legislation

States Enact Semiconductor Subsidies in the Wake of CHIPS

Policymakers at all levels of government should avoid the pitfalls of incentives. Instead, they should focus on creating a more efficient, neutral, and structurally sound tax code to the benefit of all types of business investment.

Texas property tax relief and Texas property tax reform explore Texas property taxes

Texas Lawmakers Should Deliver Principled Property Tax Relief

Texas’s robust surpluses create an opportunity to use state funds to lower local property taxes. However, it remains important for legislators to pursue a principled approach to rate compression, rather than enacting a plan that will simply shift the tax burden in nonneutral ways.

Oklahoma franchise tax repeal and Oklahoma marriage penalty repeal 2023

Oklahoma Adopts Franchise Tax Repeal, Eliminates Marriage Penalty

In the closing days of the 2023 legislative session, Oklahoma lawmakers repealed the state’s corporate franchise tax and eliminated the marriage penalty in its individual income tax. Both tax changes represent a positive step forward for the state.

Michigan income tax cut may be temporary due to recent opinion by Michigan attorney general tax opinion

Is Michigan’s Tax Cut Temporary or Permanent?

Michiganders will pay a lower individual income tax rate next year thanks to high general fund revenues, but these savings may be short-lived following an opinion released by the state’s attorney general.