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Written Testimony of Scott A. Hodge Before the House Ways and Means Committee Subcommittee on Oversight On the IRS’s Implementation of the Affordable Care Act September 11, 2012

The Tax Benefits of Having an Additional Child

Perspectives on the Need for Tax Reform: Before the Ways and Means Subcommittee on Tax Policy

Connecticut Payroll Tax Proposal Raises Difficult Questions

“Monetizing” Clean Energy Tax Credits Creates a Sham Market for Bad Policy

Explore IRS clean energy tax credits, including Direct Pay, the IRA and CHIPS Act tax provisions, and Section 1603 grant program. See more.

State Tax Changes as of July 1, 2019

Testimony: The Costs and Complexity of the Federal Tax Code Demand Reform

Lawmakers should simplify the tax code so that taxpayers can understand the laws and the IRS can administer them with minimum cost and frustration.

Biden Proposals Would Significantly Expand Benefits Administered Through the Tax Code

The Biden administration will have to balance the desire to increase social spending through the tax code with the need to collect revenue and have a tax system that is transparent and easy to understand.

Summary of the Tax Credits Claimed on the Form 1040, Tax Year 2020

In tax year 2020, taxpayers claimed more than 159 million tax credits on their individual income tax returns worth a total of more than $277 billion. That was an increase of $35.3 billion from tax year 2019, largely due to an influx of pandemic relief administered through the tax code in 2020.

IRS Report Shows Closing the Tax Gap Would Not Close the Deficit

The latest tax gap report from the IRS has generated much media attention—and much misunderstanding.