![A school library, Education tax provisions](https://taxfoundation.org/wp-content/uploads/2019/02/education-school-e1550609374228-300x200.jpg)
All Related Articles
![A school library, Education tax provisions](https://taxfoundation.org/wp-content/uploads/2019/02/education-school-e1550609374228-300x200.jpg)
![What is a Tax Refund? Why do I get a tax refund? How much do I owe in taxes? Advance Child Tax Credit Payments IRS Tax Refund Where's my refund? Tax Refund calculator, How much will my tax refund be? Tax withholding calculator, How much taxes did I pay? Form 1040 and W2 IRS tax withholding estimator tool](https://taxfoundation.org/wp-content/uploads/2020/03/Tax-Refund-3-e1583257725729-300x201.jpeg)
COVID-19 Relief Package FAQ
The latest $900 billion coronavirus relief bill extends and modifies several provisions first enacted in the CARES Act, Congress’s $2.2 trillion pandemic relief law that was passed in March. With this package, lawmakers will have responded to the coronavirus and related economic hardship with a record-setting $3 trillion of fiscal support.
14 min read![tax exemption definition TaxEDU 2021 state tax changes. net operating loss policies in the OECD NOL omnibus covid-19 relief deal. phase 4 coronavirus relief, phase 4 business relief, phase 4 relief net operating loss, cost recovery](https://taxfoundation.org/wp-content/uploads/2020/05/Money-calendar-time-calculator-economy-business-tax-filing-e1588800132775-300x200.jpeg)
Tax Extenders Hitch a Ride on Omnibus and COVID-19 Relief Deal
Tax extenders are no stranger to hitching a last-minute ride on year-end legislation. This year they made another last-minute appearance, finding a hold in their own division of the 5,593-page bill to fund the government through the fiscal year and provide additional coronavirus relief through March.
2 min read![GOP presidential debate tax policy issues. comparing tax provisions in different versions of the House Build Back Better plan reconciliation plan (social and climate tax bill)](https://taxfoundation.org/wp-content/uploads/2020/12/DC-capitol-washington-dc-skyline-e1636574933771-300x200.jpeg)
Congress Passes $900 Billion Coronavirus Relief Package
The coronavirus relief package represents the second-largest recovery legislation, behind only the CARES Act, for a combined total of more than $3 trillion in support.
8 min read![Spain Recovery Plan Tax Hikes 2020 Spanish Regional Tax Competitiveness Index, Spain economic recovery, Spain recovery budget, Spain recovery plan](https://taxfoundation.org/wp-content/uploads/2020/10/barcelona-spain-300x225.jpg)
2020 Spanish Regional Tax Competitiveness Index
The Regional Tax Competitiveness Index (RTCI) for Spain allows policymakers, businesses, and taxpayers to evaluate and measure how their regions’ tax systems compare. This Index has been designed to analyze how well regions structure their tax system. Additionally, it serves as a road map for policymakers to reform their tax systems and make their regions more competitive and attractive for entrepreneurs and residents.
7 min read![Individual and Business CARES Act Tax Provisions Due to Expire on December 31](https://taxfoundation.org/wp-content/uploads/2020/12/december-311-300x200.jpg)
Individual and Business CARES Act Tax Provisions Due to Expire on December 31
Any additional relief to address a temporary economic crisis should be temporary, targeted toward those most in need, and consistent with good long-term tax policy.
3 min read![corporate alternative minimum tax corporate amt or corporate minimum tax build back better additional relief for coronavirus, additional stimulus payments](https://taxfoundation.org/wp-content/uploads/2019/05/Capitol4-e1557514097871-300x200.jpg)
Additional Pandemic Relief Might Be Taking Shape
With days left until government funding runs out, congressional lawmakers are down to the wire to fund the government and provide additional pandemic-related relief to the households and businesses trying to make it through the winter.
3 min read![Permanent Build Back Better middle class tax hike Tax Cuts and Jobs Act, Tax Reform](https://taxfoundation.org/wp-content/uploads/2018/09/Capitol-washington-dc-300x240.jpg)
Outlining a Path for Tax Policy Compromises
While a sweeping tax policy bill is unlikely in the near future, lawmakers may be able to come together on a smaller scale. Pairing better cost recovery on a permanent basis with support for vulnerable households as well as additional pandemic-related relief would help promote a more rapid return to growth and help businesses and households weather the ongoing crisis.
4 min read![State Net Operating Loss Provisions State NOL provisions State NOL tax provisions 2021 state tax changes. Navigating the 2020 Tax Extenders in the Pandemic Economy, expiring tax provisions](https://taxfoundation.org/wp-content/uploads/2020/11/calendar_time_clock_tax_filing_writing_50-e1606157238514-300x120.jpeg)
Navigating the 2020 Tax Extenders in the Pandemic Economy
At the end of 2020, 33 temporary tax provisions are scheduled to expire at the federal level. These provisions generally fall under four categories: cost recovery, energy, individual, and other business provisions.
20 min read![IRS SALT IRS state and local deduction SALT guidance SALT cap workaround charitable deduction SALT workaround](https://taxfoundation.org/wp-content/uploads/2019/06/IRS-e1560289434398-300x200.jpeg)
![Federal tax policy after the 2020 election, upcoming federal tax increases, another round of economic relief](https://taxfoundation.org/wp-content/uploads/2020/11/biden-422-300x225.jpeg)
Prospects for Federal Tax Policy After the 2020 Election
President Biden and Congress should concentrate on areas of common ground, finding incremental places to improve the tax code. A bipartisan bill recently introduced to help retirement savings is a good model for what incremental reform may look like.
4 min read![](https://taxfoundation.org/wp-content/uploads/2020/10/election-2020-e-300x179.jpg)
Results of 2020 State and Local Tax Ballot Measures
See the results of the most notable state and local tax ballot measures during Election 2020 with our curated resource page.
11 min read![GILTI by country not as simple](https://taxfoundation.org/wp-content/uploads/2017/01/complexity3-300x247.jpg)
Biden’s Call for More Tax Credits Further Complicates the Tax Code
Over the course of the 2020 presidential election campaign, Democratic nominee Joe Biden has proposed new tax credits for health insurance, child care, elderly care, and homeownership, in addition to expansions of the Child Tax Credit (CTC) and Earned Income Tax Credit (EITC).
3 min read![refundable tax credits definition What are the 2021 Tax Brackets?What are the 2020 Tax Brackets? 2021 federal income tax brackets, 2020 federal income tax brackets](https://taxfoundation.org/wp-content/uploads/2019/11/2020-tax-brackets-tax-filing-e1573749574623-300x199.jpeg)
2021 Tax Brackets
The IRS recently released the new 2021 tax brackets and rates. Explore updated credits, deductions, and exemptions, including the standard deduction & personal exemption, Alternative Minimum Tax (AMT), Earned Income Tax Credit (EITC), Child Tax Credit (CTC), capital gains brackets, qualified business income deduction (199A), and the annual exclusion for gifts.
6 min read![](https://taxfoundation.org/wp-content/uploads/2019/06/2020-tax-plans-TWITTER-600x335-01-300x168.png)
Tracking the 2020 Presidential Tax Plans
2 min read![](https://taxfoundation.org/wp-content/uploads/2020/10/biden-555555555555-linkedin-300x157.jpeg)
Top Rates in Each State Under Joe Biden’s Tax Plan
President Joe Biden’s tax plan would yield combined top marginal state and local rates in excess of 60 percent in three states: California, Hawaii, and New Jersey (also New York City).
4 min read![The US federal tax system is progressive overall](https://taxfoundation.org/wp-content/uploads/2020/10/TF_CBO_1-Federal-tax-system-progressive-300x215.png)
Congressional Budget Office Releases 2017 Data on Household Income and Tax Burdens
Contrary to the perceptions of some, new data indicate that (1) income earned after taxes and transfers has increased over the past several decades for all income groups; (2) the federal tax system is increasingly progressive; and (3) that system relies heavily on higher earners to raise revenue for government services and means-tested transfers.
3 min read![](https://taxfoundation.org/wp-content/uploads/2020/09/carbon-emissions-4-300x200.jpg)
A Carbon Tax to Make the TCJA’s Individual Provisions Permanent
Making the Tax Cuts and Jobs Act’s individual provisions permanent combined with a carbon tax can be a revenue-neutral trade and increase the long-run size of the economy by 1 percent, making it a sustainable pro-growth option.
23 min read![payroll taxes, payroll tax holidays. trump payroll tax holiday, Republican study committee reclaiming the american dream welfare policy, labor policy, education policy](https://taxfoundation.org/wp-content/uploads/2020/03/linkedin-In-Stream_Wide___manufacturing-factory-worker-e1594677089544-300x158.jpg)
Republican Study Committee Workforce Plan Rethinks Education, Labor, and Welfare Tax Policy
The House Republican Study Committee released a proposal, “Reclaiming the American Dream,” which includes 118 policy recommendations to address education, labor, and welfare policy with the aim of expanding opportunity, liberty, and free enterprise for all Americans.
7 min read![CBO report and projections on US GDP, US inflation, and US budget deficit Lauren Underwood increase SALT deduction cap, raise SALT deduction cap, increase SALT cap, H.B. 1757](https://taxfoundation.org/wp-content/uploads/2019/04/capitol-sun-e1556294460698-300x199.jpeg)
Senate Republican Coronavirus Package Is Undermined by Complexity & Impermanence
What does the Senate Republican coronavirus package do? Are there better ways of providing short-run relief without making the tax code more complicated?
6 min read