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Business Capital Gains and Dividends Taxes

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Grain Glitch

The ‘Grain Glitch’ Needs to Be Fixed

The Tax Cuts and Jobs Act tax preference for farm co-ops would distort agricultural activity and create tax planning opportunities for wealthy taxpayers.

9 min read
trends in state tax policy, 2019 state tax trends

Trends in State Tax Policy, 2018

In 2018, trends to watch in state tax policy will include reductions in corporate tax rates, the spread of gross receipts taxes, new and lower taxes on marijuana, estate tax repeal, a wait-and-see approach on federal tax reform, and more.

16 min read
small business pass-through, business people working, businesses now have 100 percent bonus depreciation

Testimony: The Tax Code as a Barrier to Entrepreneurship

Lawmakers interested in removing barriers to entrepreneurship should consider ways to mitigate 3 distortions in the U.S. tax code: the limited deductibility of business net operating losses, the limited deductibility of capital losses, and lengthy depreciation schedules.

11 min read