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Wyden 199a pass-through deduction proposal Democrats proposed to expand child tax credit as part of covid relief package. Analysis of the “SALT Act” state and local tax deduction cap, Restoring Tax Fairness to States and Localities Act, SALT cap repeal, eliminate SALT cap

Growth Should Be a Key Consideration if Corporate SALT Is Limited

Lawmakers should prioritize pro-growth tax policies and use the least economically damaging offsets to make the legislation fiscally responsible. If lawmakers choose to use C-SALT, they should carefully consider the economic trade-off with permanent, pro-growth tax cuts that support investment and innovation in the US.

7 min read
Budget Reconciliation: Tracking the 2025 Trump Tax Cuts GOP Tax Bill and Reform

Budget Reconciliation: Tracking the 2025 Trump Tax Cuts

President Trump has called for permanent extension of the 2017 tax cuts, additional policies including no taxes on tips, overtime pay, and Social Security benefits for retirees, and has also promised higher taxes on US imports through a series of new tariffs.

7 min read
Oklahoma tax reform options 2025 OK tax reform

Pro-Growth Tax Reform for Oklahoma, 2025

Lawmakers should finish the work they have begun over the past few decades, tackling tax rates and structures to give the state a leg up in an era of enhanced competition.

84 min read
Minnesota nonresident workers income tax compliance business travelers. 2023 Minnesota tax reform plan includes GILTI corporate tax reform and income tax and capital gains tax changes

Minnesota Legislation Would Ease Burdens for Business Travelers

A recent proposal in Minnesota exempting certain nonresident workers from having to file and pay income taxes would reduce compliance costs for business travelers and their employers at limited cost to the state.

4 min read
2024 European Tax Policy Scorecard

2024 European Tax Policy Scorecard

The variety of approaches to taxation among European countries creates a need to evaluate these systems relative to each other. For that purpose, we have developed the European Tax Policy Scorecard—a relative comparison of European countries’ tax systems.

55 min read
2025 State tax changes taking effect January 1

State Tax Changes Taking Effect January 1, 2025

Thirty-nine states will begin 2025 with notable tax changes, including nine states cutting individual income taxes. Recent years have seen a wave of significant tax reforms, and the changes scheduled for 2025 show that these efforts have not let up.

25 min read
Christmas gifts Christmas shopping tariffs holiday shopping

Are Tariffs the Ghost of Christmas Future?

The holiday season is marked by time with friends and family, joy, and gift-giving. But could tax policy make the sticker shock from your shopping list next year tariff-ying?

4 min read