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![Idaho State Capitol](https://taxfoundation.org/wp-content/uploads/2018/02/boise_idaho_capital_dome_government_architecture_states_building-1325080-300x176.jpg)
![IRS State and Local Tax Deduction SALT Workaround, Federal income data, AGI](https://taxfoundation.org/wp-content/uploads/2015/11/IRS-300x157.jpg)
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![Grain Glitch](https://taxfoundation.org/wp-content/uploads/2018/02/AdobeStock_42699644-e1529337086227-300x200.jpeg)
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![Biden book minimum tax Biden pension tax cuts and jobs act tax extenders , House Ways and Means, temporary tax policy](https://taxfoundation.org/wp-content/uploads/2017/01/capitol_at_dusk_2-1-300x151.jpg)
Statement on Final Passage of the Tax Cuts and Jobs Act
With the Tax Cuts and Jobs Act, Congress took a historic step toward rewriting the U.S. tax code for the first time since 1986.
1 min read![](https://taxfoundation.org/wp-content/uploads/2017/01/EU_Flag-300x274.jpg)
![State tax rates and brackets](https://taxfoundation.org/wp-content/uploads/2016/10/calculator-300x200.jpeg)
![Arkansas Tax Reform](https://taxfoundation.org/wp-content/uploads/2017/02/ArkansasCapitol-300x169.jpg)
![Tax Cuts and Jobs Act Senate Amendment](https://taxfoundation.org/wp-content/uploads/2017/09/Dirksen-e1529341366604-300x191.jpg)
Key Changes in Senate Tax Reform Bill Heading into the Vote-a-Rama
A brief summary of the most notable provisions of the Senate Tax Cuts and Jobs Act in the form in which it enters the “vote-a-rama.”
3 min read![Tax on stock buybacks Wyden stock buybacks tax Tax Cuts and Jobs Act, House Ways and Means, temporary tax policy](https://taxfoundation.org/wp-content/uploads/2017/01/flickr_-_uscapitol_-_east_fron-300x215.jpg)
Details of the House Tax Cuts and Jobs Act
The House Tax Cuts and Jobs act would fundamentally reform the U.S. tax code for the first time in over 30 years. Here are all the important details.
4 min read![tax cuts and jobs act](https://taxfoundation.org/wp-content/uploads/2017/01/us-capitol-2-300x133.jpg)
Options for Improving Cost Recovery for Structures
If lawmakers are looking to maximize the positive economic effects from a tax bill, then improving tax depreciation for structures should probably be part of the conversation. Here are a few options.
10 min read![small business pass-through, business people working, businesses now have 100 percent bonus depreciation](https://taxfoundation.org/wp-content/uploads/2017/02/small-business-e1529349200987-300x200.jpeg)
Testimony: The Startup Slump: Can Tax Reform Help Revive American Entrepreneurship?
Tax reform should aim to get the tax code out of the way of entrepreneurship by making it simpler, less burdensome, and eliminating its anti-growth biases.
16 min read![Renacci’s tax plan would reforming income tax code and the corporate income tax](https://taxfoundation.org/wp-content/uploads/2017/01/united_states_capitol_building-1-300x199.jpg)
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![Mobile Workforce](https://taxfoundation.org/wp-content/uploads/2017/03/air-760325_1280-300x200.jpg)
![International flags, Upcoming Corporate Tax Rate Reductions and Missing Profits of Nations](https://taxfoundation.org/wp-content/uploads/2015/10/international1-300x240.jpg)
![Renacci’s tax plan would reforming income tax code and the corporate income tax](https://taxfoundation.org/wp-content/uploads/2017/01/united_states_capitol_building-1-300x199.jpg)
![Moody's](https://taxfoundation.org/wp-content/uploads/2017/02/Moodys_0-300x193.jpg)
![small business pass-through, business people working, businesses now have 100 percent bonus depreciation](https://taxfoundation.org/wp-content/uploads/2017/02/small-business-e1529349200987-300x200.jpeg)
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![United States Capitol, The Cardin Plan is a federal Consumption Tax proposal](https://taxfoundation.org/wp-content/uploads/2017/01/us-capitol-3-e1529352064722-300x136.jpg)
Understanding the House GOP’s Border Adjustment
What is a border adjustment? What are the mechanics of how a border adjustment works, how would one affect U.S. businesses, and what are some pros and cons of enacting one?
29 min read