![IRS State and Local Tax Deduction SALT Workaround, Federal income data, AGI](https://taxfoundation.org/wp-content/uploads/2015/11/IRS-300x157.jpg)
All Related Articles
![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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![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)
![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![](https://taxfoundation.org/wp-content/uploads/2017/01/Bank-Vault-300x187.jpg)
Reviewing the Credit Union Tax Exemption
2 min read![Individual Income Tax Conformity by State](https://taxfoundation.org/wp-content/uploads/2017/03/IndConformity-011-300x281.png)
Pass-Through Deduction Won’t Flow Through to Most States
For policymakers in most states, the fact that the pass-through deduction doesn’t affect AGI should come as a relief. For those in the six states which use federal taxable income as their starting point for conformity, decoupling from the provision is an entirely viable option.
2 min read![state tax revenue decline, state tax collections, local tax collections. Sources of Government Revenue](https://taxfoundation.org/wp-content/uploads/2012/03/cash-300x240.jpg)
Conference Report Limits on Interest Deductions
There is no good reason to eliminate interest deductions to permit expensing. Expensing is a key element of any tax system which seeks to put all economic activity on a level playing field.
9 min read![State tax rates and brackets](https://taxfoundation.org/wp-content/uploads/2016/10/calculator-300x200.jpeg)
![The Missouri Capitol Building where legislatures passed Missouri’s 2014 tax package.](https://taxfoundation.org/wp-content/uploads/2017/01/Missouri-e1591820861459-300x138.jpg)
![Arkansas Tax Reform](https://taxfoundation.org/wp-content/uploads/2017/02/ArkansasCapitol-300x169.jpg)
![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)
Important Differences Between the House and Senate Tax Reform Bills Heading into Conference
The House and Senate have both passed legislation that would overhaul the federal tax code. Learn about the key differences between the two bills.
7 min read![tax cuts and jobs act](https://taxfoundation.org/wp-content/uploads/2017/11/AdobeStock_16649301-e1529337608658-300x199.jpeg)
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.
5 min read![Tax Cuts and Jobs Act](https://taxfoundation.org/wp-content/uploads/2017/11/AdobeStock_54715734-e1529337600312-300x199.jpeg)
Important Differences Between House and Senate Versions of the Tax Cuts and Jobs Act
This list, though not exhaustive, catalogues the major differences between the House and Senate version of the Tax Cuts and Jobs Act.
4 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![Big Six Tax Plan Framework](https://taxfoundation.org/wp-content/uploads/2017/01/US_Capitol-300x200.jpg)
Details of the “Big Six” Tax Framework
Republican leadership in the House, Senate, and White House released a framework for a tax proposal that would lower taxes on businesses and individuals and simplify a number of aspects of the federal tax code. Here are the details we know right now.
3 min read![Net Operating Loss Carryforward](https://taxfoundation.org/wp-content/uploads/2017/08/NOL-01-300x265.png)
![Tax Expenditures, corporate and individual tax expenditures](https://taxfoundation.org/wp-content/uploads/2017/08/AdobeStock_121173845-e1529353206361-300x200.jpeg)
Corporate and Individual Tax Expenditures
The elimination of tax expenditures is a popular way to pay for tax reform, but not all tax expenditures are equally worthy of elimination. It is important to ask, for each expenditure, whether it serves a reasonable purpose and whether it accomplishes that purpose in a reasonable way.
23 min read![Technology](https://taxfoundation.org/wp-content/uploads/2017/04/636048910501758527-1779617825_technology-e1529342654944-300x200.jpg)
![](https://taxfoundation.org/wp-content/uploads/2017/01/nfl1-300x225.jpg)
![corporate income taxes, income tax rates and brackets,](https://taxfoundation.org/wp-content/uploads/2017/01/corporate-300x225.jpg)