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New Letter Says the “Retail Glitch” is Discouraging Business Investment
Retail groups sent a letter to Congress explaining that the “retail glitch” in the Tax Cuts and Jobs Act would discourage business investment.
3 min read
Highlights from the New JCT Tax Expenditure Report
How have federal tax expenditures changed since passage of the Tax Cuts and Jobs Act? We compare 2017 and 2018 Joint Committee on Taxation estimates.
8 min read

Is Every Tax Cut Kansas?
6 min read
States Can’t Just Hit Pause on Implications of Federal Tax Reform
The new federal tax law left states with some important decisions to make. If they delay, their residents could face confusion come filing time.
4 min read
What’s in the Iowa Tax Reform Package
Iowa Gov. Kim Reynolds is on the verge of signing tax reform legislation that would greatly improve the state’s needlessly complex tax code.
6 min read
Recommendations to Congress on the 2018 Tax Extenders
Congress should allow these tax extenders to expire and instead focus on making permanent features of the tax code that move it toward a more ideal system, such as full expensing.
12 min read
Lawmakers May Vote on Making Key Provisions of the TCJA Permanent
The Tax Cuts and Jobs Act improved the US tax code, but key provisions are only temporary. Now Congress may vote to ensure those tax breaks are permanent.
3 min read
How an Unexpected Revenue Ruling Penalizes Capital Investment in Pennsylvania, and How Lawmakers Can Fix It
Failure to reverse this newly adverse treatment of capital investment makes it less likely that businesses will invest in Pennsylvania.
15 min read


Inversions under the New Tax Law
The Tax Cuts and Jobs Act was meant to boost growth and deter corporate inversions. What does it mean that an Ohio company is still moving its HQ to the UK?
5 min read

Tax Reform Isn’t Done
Expiring provisions, scheduled tax increases on investment, unresolved issues in the code—The Tax Cuts and Jobs Act was passed, but tax reform isn’t done yet.
37 min read
Idaho Tax Reform Bill Advances
3 min read



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