The Economics of Permanent Corporate Rate Cuts Must Outweigh the Optics of Sunsetting Individual Tax Cuts
The Senate Tax Cuts and Jobs Act is right to make the most pro-growth policies permanent and sunset the ones that will do less economic harm.
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Overview of the Senate’s Amendment to the Tax Cuts and Jobs Act
The Chairman’s Mark of the Senate’s Tax Cuts and Jobs Act includes a number of important changes. Here’s a quick overview of those that matter most.
Who Gets a Tax Cut Under the Senate Tax Cuts and Jobs Act?
Here’s how the individual income tax provisions of the Senate’s Tax Cuts and Jobs Act would impact individuals and families across the income spectrum.
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.
Small Pass-Through Businesses Would See Some Benefits Under the House Tax Cuts and Jobs Act
Even with large changes, many in the pass-through community are arguing that small pass-throughs don’t benefit since most or all of their taxable income falls below the 25 percent maximum rate. While correct on the small point, advocates miss the greater tax reform picture. Small pass-through businesses would still benefit from a number of other changes.
Benefits of the House Tax Cuts and Jobs Act for the Lower-Middle Class
According to the Taxes and Growth model, the House Tax Cuts and Jobs Act should increase after-tax income by 4.5 percent for those in the second-lowest quintile, and by 4.6 percent for those in the middle quintile.
How the State and Local Tax Deduction Interacts with the AMT and Pease Limitation
The way the state and local tax deduction, alternative minimum tax, and Pease limitation interact is complex. This primer makes things easier to understand.
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.
Five Implications of Retaining the Property Tax Deduction Under Federal Tax Reform
To achieve meaningful tax reform, Congress will require significant base-broadeners. Saving the property tax deduction makes the math more difficult, but still leaves clear paths forward.
2018 State Business Tax Climate Index
For 15 years, our State Business Tax Climate Index has been the standard for legislators and taxpayers to understand how their state’s tax code compares and how it can be improved. Now, for the first time ever, you can explore our Index’s 100+ variables in an easy to use, interactive format.
What Would the “Big Six” Framework Mean for Lower-Middle Income Households?
Based on the details we have, the Big Six tax plan would lower taxes on the bottom 80% of taxpayers, and raise the tax burden on the top 20% of taxpayers.
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.
Is the State and Local Tax Deduction in Place to Protect Against Double Taxation?
Repealing the state and local tax deduction will be an important part of pro-growth tax reform. Eliminating the deduction would free up $1.8 trillion to use for lowering rates across the board. Special interest groups will want you to think this deduction protects you against double taxation. Don’t fall for it.
