![2022 Kentucky budget tax reform proposals 2022 Kentucky tax reform plan Kentucky legislature, Kentucky tax on vapor products, Kentucky tax reform](https://taxfoundation.org/wp-content/uploads/2018/04/AdobeStock_41490618-e1523890239503-300x200.jpeg)
Blog Articles
![2022 Kentucky budget tax reform proposals 2022 Kentucky tax reform plan Kentucky legislature, Kentucky tax on vapor products, Kentucky tax reform](https://taxfoundation.org/wp-content/uploads/2018/04/AdobeStock_41490618-e1523890239503-300x200.jpeg)
![Business tax hikes Some Corporations Pay Zero Federal Income Taxes—and That Is Not a Problem Democrats child tax credit plan. tax administration issues, tax complexity cares act. trump tax cuts who benefited taxpayer subsidies for drug ads](https://taxfoundation.org/wp-content/uploads/2020/04/linkedin-In-Stream_Wide___calculator-budget-tax-filing-money-data-e1607106049861-300x158.jpeg)
Trade-offs of Delaying Tax Filing and Instituting a Payroll Tax Holiday on Businesses and Individuals
Some policymakers are proposing a payroll tax holiday for businesses and individuals for 2020 and a complete delay in filing deadlines for tax year 2019 and 2020 to April 2021. What are the pros and cons of doing so?
4 min read![](https://taxfoundation.org/wp-content/uploads/2019/04/small-town-usa-main-street-business-small-business-300x154.jpg)
Evaluating the Trade-offs of Small Business Relief Provisions of the CARES Act
The small business provisions in the CARES Act support small businesses and nonprofits seeking economic relief during this downturn. However, creating multiple programs with overlapping purposes and differing qualification requirements makes relief more complicated, vague, and not neutral.
6 min read![](https://taxfoundation.org/wp-content/uploads/2020/04/linkedin-In-Stream_Wide___worker-business-300x158.jpg)
These States Could Tax Your Recovery Rebates
Due to a quirk of some state tax codes, the recovery rebates in the CARES Act could increase your income tax liability in six states: Alabama, Iowa, Louisiana, Missouri, Montana, and Oregon.
4 min read![](https://taxfoundation.org/wp-content/uploads/2020/04/relief-01-300x169.png)
Watch: Tax Foundation Experts Discuss Short-term Coronavirus Relief Packages
What could the next phase of relief look like and what role does tax policy play in ensuring the U.S. and countries around the world make a strong economic recovery?
1 min read![Analysis of the Cost-of-Living Refund Act of 2019 Sherrod Brown Ro Khanna EITC expansion low-income tax credit](https://taxfoundation.org/wp-content/uploads/2019/03/work-investment-job-economic-impact-300x200.jpg)
Temporary Work Locations in a Permanent Establishment World
While much of the fiscal conversation surrounding the current pandemic has focused on tax relief and tax deferrals, another significant angle needs to be explored: the question of economic nexus.
3 min read![excise tax on firearms, tax on fishing gear, tax on hunting gear, conservation](https://taxfoundation.org/wp-content/uploads/2020/04/fish-hunt-wildlife-conservation-e1586201982990-300x200.jpg)
A Good Excise Tax
4 min read![California](https://taxfoundation.org/wp-content/uploads/2018/09/California-300x200.jpg)
April 2nd Evening State Tax Update
California extends tax filing and payment deadline to July 31 for a broad spectrum of business taxes as Virginia keeps May 1st tax filing deadline.
4 min read![](https://taxfoundation.org/wp-content/uploads/2020/03/State-Tracker-Front-Page-Smaller-02-e1585058862781-300x200.png)
Tracking State Legislative Responses to COVID-19
Many states are racing to pass budgets, emergency COVID-19 supplemental appropriations, and other must-pass legislation as quickly as possible. We’re tracking the latest state legislative responses to the coronavirus crisis.
66 min read![CARES Act FAQ: Federal Coronavirus Relief Law](https://taxfoundation.org/wp-content/uploads/2020/04/CARES-Act-FAQ-Front-Page-4.16-01-e1587042706434-300x169.png)
Federal Coronavirus Relief: CARES Act FAQ
Congress recently passed the largest economic relief bill in American history (CARES Act). We’ve created a FAQ portal to better inform policymakers, journalists, and taxpayers across the country on the new law.
13 min read![Federal deductibility SBA Paycheck Protection Program (PPP) in the CARES Act. Small Business Administration Paycheck Protection Program (PPP) in the CARES Act](https://taxfoundation.org/wp-content/uploads/2020/04/linkedin-In-Stream_Wide___paycheck-bill-tax-filing-e1585847119415-300x158.jpeg)
Understanding the Paycheck Protection Program in the CARES Act
Many small business owners are seeking guidance as they apply for loans backed by the Small Business Administration (SBA) to help maintain cash flow and retain workers even as more states announce new quarantine and shelter-in-place orders.
5 min read![Virginia local option sales tax](https://taxfoundation.org/wp-content/uploads/2017/01/virginia-300x200.jpg)
Idaho, Mississippi, and Virginia are the Holdouts on July 15th Tax Deadlines
Every state with an individual income tax has made some adjustment to its filing or payment deadlines, but three—Idaho, Mississippi, and Virginia—have not followed the federal government’s date of July 15th or later.
3 min read![](https://taxfoundation.org/wp-content/uploads/2020/04/linkedin-In-Stream_Wide___TF-OhioCARESactFunding-300x158.png)
State and Local Funding Totals Under the CARES Act
State and local governments across the country split $150 billion in federal aid under a provision of the Coronavirus Aid, Relief and Economic Security (CARES) Act, passed on March 30th.
7 min read![payroll taxes, payroll tax holidays. trump payroll tax holiday, Republican study committee reclaiming the american dream welfare policy, labor policy, education policy](https://taxfoundation.org/wp-content/uploads/2020/03/linkedin-In-Stream_Wide___manufacturing-factory-worker-e1594677089544-300x158.jpg)
A History and Analysis of Payroll Tax Holidays
As Congress and the White House consider ways to shore up the economy in the face of a public health crisis, President Trump has suggested suspending the entire payroll tax for the duration of the year. That would cost about $950 billion, according to our analysis.
6 min read![](https://taxfoundation.org/wp-content/uploads/2020/03/linkedin-In-Stream_Wide___Nancy-Pelosi-300x158.jpg)
Retroactive SALT Repeal Combines Weak Stimulus with Bad Tax Policy
House Speaker Nancy Pelosi (D-CA) has suggested that a retroactive repeal of the cap on State and Local Tax (SALT) deductions should be included in any future stimulus plans.
3 min read![Fewer people driving means fewer people buying gasoline, which could be detrimental to motor fuel excise tax revenue for federal and state governments. The coronavirus pandemic is affecting most aspects of the economy, and motor fuel consumption is no exception. As social distancing recommendations, shelter-in-place-orders, and quarantines have upended American life in an effort to slow the spread of the virus, road traffic has declined dramatically around the country. Traffic drops means less motor fuel excise revenue](https://taxfoundation.org/wp-content/uploads/2020/03/linkedin-In-Stream_Wide___highway-empty-covid19-transportation-gas-min-e1585663602653-300x158.jpeg)
Gas Tax Revenue to Decline as Traffic Drops 38 Percent
Fewer people driving means fewer people buying gasoline, which may have positive effects on air pollution but could be detrimental to motor fuel excise tax revenue for federal and state governments.
4 min read![new jersey tax reform](https://taxfoundation.org/wp-content/uploads/2017/01/new-jersey-300x200.png)
New Jersey Waives Telework Nexus During COVID-19 Crisis
New Jersey is temporarily waiving corporate nexus arising from employees teleworking due to the COVID-19 pandemic—a response to the crisis that other states should follow.
3 min read![CARES Act, Senate Coronavirus bill, Senate Coronavirus relief, Senate Coronavirus Aid](https://taxfoundation.org/wp-content/uploads/2020/03/linkedin-In-Stream_Wide___capitol-1-300x158.jpg)
Congress Approves Economic Relief Plan for Individuals and Businesses
The CARES Act, now signed into law, is intended to be a third round of federal government support in the wake of the coronavirus public health crisis and associated economic fallout, following the $8.3 billion in public health support passed two weeks ago and the Families First Coronavirus Response Act.
10 min read![Massachusetts gross receipts tax](https://taxfoundation.org/wp-content/uploads/2017/06/Massachusetts_Statehouse-e1529341998678-300x189.jpg)
March 27th Afternoon State Tax Update
Massachusetts, Ohio, and West Virginia have newly extended their income tax filing and payment deadlines to match the July 15 federal deadline.
3 min read![State sports betting tax revenue, sports betting state tax](https://taxfoundation.org/wp-content/uploads/2019/01/baseball-mlb-sports-betting-e1553780331997-300x200.jpg)