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Education Provisions, Worker Training, and Human Capital: Making Sense of the Tax Code’s Treatment of Education

Much of the debate in Washington, D.C. rightly focuses on how the tax code should treat capital investment in machines, buildings, and equipment. But what about the investments businesses make in their employees? Or the investments individuals make to further their education? In other words, how should the tax code treat improvements to human capital?

The tax code interacts with these sorts of investments in a way that is often complex and increases compliance costs for taxpayers of all stripes.

This panel will help untangle the complicated relationship between taxes and human capital and help you understand what should and should not be done to streamline the tax code. 

Nicole Kaeding, Tax Foundation Vice President of Federal Projects, will moderate the panel, which will include:

  • Kyle Pomerleau, Chief Economist and Vice President of Economic Analysis, Tax Foundation 
  • Gil Charney, Director, Tax Institute at H&R Block
  • Ethan Pollack, Associate Director of Research and Policy, Aspen Institute