Individual Tax Expenditures, Credits, and Deductions


Featured Research

The Earned Income Tax Credit (EITC): A Primer

May 21, 2019

A Growing Percentage of Americans Have Zero Income Tax Liability

March 14, 2019

Analysis of the “SALT Act”

March 11, 2019

Analysis of the Cost-of-Living Refund Act of 2019

March 6, 2019

Evaluating Education Tax Provisions

February 20, 2019

Eliminating the SALT Deduction Cap Would Reduce Federal Revenue and Make the Tax Code Less Progressive

January 4, 2019


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Improper Payments and EITC Reform

July 29, 2019

Tax Treatment of Transportation Fringe Benefits

July 22, 2019

State Tax Changes as of July 1, 2019

July 11, 2019

An Overview of the New Markets Tax Credit

July 8, 2019

The Regressivity of Deductions

June 28, 2019

Testimony before the House Ways and Means Select Revenue Measures Subcommittee

June 25, 2019

Simplifying Complex Income Tax Deduction Rules Would Benefit Short-Term Rental Arrangements

June 13, 2019

Synopsis of New IRS Rules on SALT Deduction Cap Charitable Workaround

June 11, 2019

Minnesota Policymakers Strike Tax Conformity Deal

June 11, 2019

The Earned Income Tax Credit (EITC): A Primer

May 21, 2019

Analysis of H.R. 1757: A Proposal to Raise the SALT Deduction Cap

April 29, 2019

A Tradition Unlike Any Other: The Masters Tax Exemption

April 10, 2019

A Growing Percentage of Americans Have Zero Income Tax Liability

March 14, 2019

Analysis of the “SALT Act”

March 11, 2019

Analysis of the Cost-of-Living Refund Act of 2019

March 6, 2019

Evaluating Education Tax Provisions

February 20, 2019

Governor Cuomo’s Aggressive Theory of Tax Flight—And Why He’s Wrong About How to Stop It

February 15, 2019

Tax Extenders Could Return from the Grave Mid-Filing Season

February 1, 2019

Don’t Judge Your Taxes by Your Refund

January 29, 2019

Virginia on the Cusp of a $600 Million Unlegislated Tax Increase

January 10, 2019