Business Taxes

White House Considers Neutral Cost Recovery for Structures

Reviewing the Economic and Revenue Implications of Cost Recovery Options

Reviewing the Benefits of Full Expensing for the Post-Pandemic Economic Recovery

Watch: State Tax Policy and COVID-19

New Guidance on State Aid Under the CARES Act

Senate Passes Additional Funding for Small Business Relief, But Questions Remain on the Deductibility of PPP Expenses

Keeping it Simple: Approaching the Next Stage of Coronavirus Tax Policy

Tax Policy After Coronavirus: Clearing a Path to Economic Recovery

A Review of Net Operating Loss Tax Provisions in the CARES Act and Next Steps for Phase 4 Relief

Will States Tax the Federal Government’s COVID-19 Lifeline to Small Businesses?

Trade-offs of Delaying Tax Filing and Instituting a Payroll Tax Holiday on Businesses and Individuals

Evaluating the Trade-offs of Small Business Relief Provisions of the CARES Act

Watch: Tax Foundation Experts Discuss Short-term Coronavirus Relief Packages

Federal Coronavirus Relief: CARES Act FAQ

Understanding the Paycheck Protection Program in the CARES Act

State and Local Funding Totals Under the CARES Act

Congress Approves Economic Relief Plan for Individuals and Businesses

State Aid Provisions of the Federal Coronavirus Response Bill

Tracking Economic Relief Plans Around the World during the Coronavirus Outbreak

Review and Analysis of House Democrats Coronavirus Response Bill