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Amortizing Research and Development Expenses Under the Tax Cuts and Jobs Act
Expensing, or the immediate write-off of R&D costs, is a valuable component of the current tax system. The TCJA’s change to amortization in 2022, requiring firms to write off their business costs over time rather than immediately, would raise the cost of investment, discourage R&D, and reduce economic output.
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South Carolina: A Road Map For Tax Reform
South Carolina is by no means a high tax state, though it can feel that way for certain taxpayers. The problems with South Carolina’s tax code come down to poor tax structure. Explore our new comprehensive guide to see how South Carolina can achieve meaningful tax reform.
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2019 Tax Brackets
The IRS recently released its 2019 individual income tax brackets and rates. Check out the new standard deduction, child tax credit, earned income tax credit, rates and brackets, and more.
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