Overview of the Senate’s Amendment to the Tax Cuts and Jobs Act
The Chairman’s Mark of the Senate’s Tax Cuts and Jobs Act includes a number of important changes. Here’s a quick overview of those that matter most.
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Eight Important Changes in the Senate Tax Cuts and Jobs Act
The Senate Tax Cuts and Jobs Act includes hundreds of structural reforms to the tax code. Here is a guide to the eight most important changes.
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Small Pass-Through Businesses Would See Some Benefits Under the House Tax Cuts and Jobs Act
Even with large changes, many in the pass-through community are arguing that small pass-throughs don’t benefit since most or all of their taxable income falls below the 25 percent maximum rate. While correct on the small point, advocates miss the greater tax reform picture. Small pass-through businesses would still benefit from a number of other changes.
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Explaining the Pass-Through Income Anti-Abuse Rules in the House Tax Cuts and Jobs Act
Though admittedly complex, the pass-through anti-abuse rules in the Tax Cuts & Jobs Act represent a well-thought-out approach to dealing with this issue.
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Pass-Through Businesses: Data and Policy
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