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.”
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JCT’s Dynamic Score is Positive But Underestimates Economic Benefits
The Joint Committee on Taxation (JCT) dynamic scoring estimate of the Senate’s Tax Cuts and Jobs Act confirms that tax changes impact economic growth. While JCT’s estimates are positive, there is reason to believe that the tax plan would produce even greater dynamic effects than its analysis shows.
International Provisions in the Senate Tax Cuts and Jobs Act
The Senate’s version of the Tax Cuts and Jobs Act (TCJA) includes several important changes to the taxation of multinational corporations.
Who Gets a Tax Cut Under the Amended Senate Tax Cuts and Jobs Act?
Here’s how the individual income tax provisions of the amended Senate’s Tax Cuts and Jobs Act would impact individuals and families across the income spectrum.
NCSL May Revisit Stance Fighting State & Local Tax Deduction Repeal
The National Conference of State Legislatures may revisit a decision to reject tax reform that repeals the state and local tax deduction.
Federal Tax Reform Might Push New Jersey to Reform Tax System
New Jersey has the worst state business tax climate of the 50 states and the third highest state and local tax burden. If federal tax reform prompts New Jersey to overhaul its tax code, it’s long overdue.
Are Pass-Through Businesses Treated Fairly Under the Senate Version of the Tax Cuts and Jobs Act?
A more careful look shows that the Senate Tax Cuts and Jobs Act doesn’t put pass-through businesses at a disadvantage compared to C corporations.
Understanding JCT’s New Distributional Tables for the Senate’s Tax Cuts and Jobs Act
Much attention is being paid to distributional tables released by JCT on the Senate’s Tax Cuts and Jobs Act, but their results don’t quite seem to show what some are suggesting. While the results appears to show a tax increase for some lower-income filers, this is due to the unique nature of the individual mandate and the premium tax credits available under the Affordable Care Act.
The House Takes a Big Step Forward on Tax Reform
The House of Representatives passed the Tax Cuts and Jobs Act by a vote of 227-205. Here is a summary of the major provisions in the final package.
The Economics of Permanent Corporate Rate Cuts Must Outweigh the Optics of Sunsetting Individual Tax Cuts
The Senate Tax Cuts and Jobs Act is right to make the most pro-growth policies permanent and sunset the ones that will do less economic harm.
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.
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.
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.
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.
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.