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![Universal Savings Accounts](https://taxfoundation.org/wp-content/uploads/2018/09/money-2696236_1920-300x200.jpg)
![Permanent Build Back Better middle class tax hike Tax Cuts and Jobs Act, Tax Reform](https://taxfoundation.org/wp-content/uploads/2018/09/Capitol-washington-dc-300x240.jpg)
Tax Reform 2.0 Takes Shape
Recently, Congress released a series of bills which have been dubbed “Tax Reform 2.0.” These bills modify and build upon the Tax Cuts and Jobs Act, whose individual provisions are currently set to expire at the end of 2025. We outline the details of each bill, including changes to tax rates, the standard deduction, and the child tax credit.
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![Nevada Question 2: Exempting Feminine Hygiene Products from the Sales Tax](https://taxfoundation.org/wp-content/uploads/2018/09/Feminine-Hygiene-Nevada-Question-2-300x200.jpeg)
![Testimony Before the United States Joint Economic Committee](https://taxfoundation.org/wp-content/uploads/2018/09/Capitol-CROP-e1536178022935-300x141.jpg)
Testimony: The Positive Economic Growth Effects of the Tax Cuts and Jobs Act
Tax Foundation President, Scott Hodge, provides written testimony before the United States Joint Economic Committee on the economic growth effects of TCJA.
21 min read![Calculating Tax Compliance Costs](https://taxfoundation.org/wp-content/uploads/2018/08/tax-compliance-1040-costs-e1534799811469-300x200.jpeg)
![How much does your state collect in corporate income taxes per capita?](https://taxfoundation.org/wp-content/uploads/2018/09/CIT-per-capita-sept-2018-map-300x262.png)
![100 percent bonus depreciation permanence offers more bang for the buck](https://taxfoundation.org/wp-content/uploads/2018/09/100-percent-bonus-depreciation-permanence-Full-Expensing-300x207.png)
Permanence for 100 Percent Bonus Depreciation Provides More Cost-Effective Growth than Permanence for Individual Provisions
In the long run, permanent full expensing produces about 4.5 times more GDP growth per dollar of revenue than making individual TCJA provisions permanent.
2 min read![Foreign Earning bills which this article evaluates for the changing Incentives in Repatriating](https://taxfoundation.org/wp-content/uploads/2018/09/AdobeStock_224303764-e1592337608248-300x100.jpeg)
The TCJA’s Expensing Provision Alleviates the Tax Code’s Bias Against Certain Investments
The Tax Cuts and Jobs Act made significant progress in improving businesses’ ability to recover the cost of making investments in the United States by enacting 100 percent bonus depreciation.
11 min read