Net Operating Losses

What Federal Policymakers Can Learn from Business Tax Refunds in 2020

National Taxpayer Advocate’s Report Is a Road Map to Simpler Pandemic Relief Provisions

Global Tax Relief Efforts Vary in Scope and Time Frame in Response to COVID-19

States Should Conform to These Four CARES Act Provisions to Enhance Business Liquidity

Weighing the Benefits of Permitting Business Credit Cashouts in Phase 4 Economic Relief

Net Operating Loss Carrybacks Are a Vital Source of Tax Relief for Struggling Firms in the Coronavirus Crisis

Tax Changes in California Governor’s Budget Could Stand in the Way of Economic Recovery

HEROES Act First Bid to Provide Phase 4 Relief for Businesses and Individuals

Advancing Net Operating Loss Deductions in Phase 4 Business Relief

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

Tax Policy to Bridge the Coronavirus-Induced Economic Slowdown

Tax Options for Economic Relief During the Coronavirus Crisis

Net Operating Loss Carryforward and Carryback Provisions in Europe

Biden’s Minimum Book Income Tax Proposal Would Create Needless Complexity

Kansas Tax Modernization: A Framework for Stable, Fair, Pro-Growth Reform

Fixing the TCJA’s Net Operating Losses Provision

Taxable Income vs. Book Income: Why Some Corporations Pay No Income Tax

Prepared Testimony for the Connecticut Joint Committee on Finance, Revenue, and Bonding

Toward a State of Conformity: State Tax Codes a Year After Federal Tax Reform

Unequal Tax Treatment Is Contributing to Rising Debt Levels for Entrepreneurs