Prepaying SALT isn’t an Option
As the Tax Cuts and Jobs Act seeks to simplify the tax code, a last-minute provision closed a potential new tax-planning strategy germinating before the bill even passed.
2 min read
Blog Articles
6409 Results
Conference Report Limits on Interest Deductions
There is no good reason to eliminate interest deductions to permit expensing. Expensing is a key element of any tax system which seeks to put all economic activity on a level playing field.
9 min read
Under Conference Agreement, Fewer Households Would Face the Alternative Minimum Tax
The Tax Cuts and Jobs Act will temporarily reduce alternative minimum tax liability, but retain the complexity inherent to the tax.
4 min read
Tax Cuts and Jobs Act Puts the U.S. with its International Peers
If enacted, the Tax Cuts and Jobs Act would put the U.S. corporate tax rate more in line with its international peers at 13th highest of 35 OECD countries.
2 min read
High-Tax States are Inconsistent on the State and Local Tax Deduction
If the state and local tax deduction is necessary to prevent double taxation, why don’t states offer a deduction for federal and local taxes?
2 min read
Property Taxes in Arkansas
As Arkansas considers tax reform, expanding or increasing the state’s property tax, if used to finance other tax changes, would be worth exploring.
7 min read
The Tax Foundation’s 80th Anniversary
2 min read
The Health Impact of Alcohol Taxes
A proposal in the Senate tax reform bill to reduce alcohol taxes wouldn’t create the negative health consequences that some claim.
2 min read
Important Differences Between the House and Senate Tax Reform Bills Heading into Conference
The House and Senate have both passed legislation that would overhaul the federal tax code. Learn about the key differences between the two bills.
7 min read
Key Changes in Senate Tax Reform Bill Heading into the Vote-a-Rama
A brief summary of the most notable provisions of the Senate Tax Cuts and Jobs Act in the form in which it enters the “vote-a-rama.”
3 min read