Individual Tax Expenditures, Credits, and Deductions

Complicated State Taxes for Business Travelers

What to Make of the West Virginia Senate’s Ambitious Tax Overhaul Legislation

The State and Local Tax Deduction: A Primer

Taxpayers who itemize deductions on their federal income tax are permitted to deduct certain taxes paid to state and local governments from their gross income for federal income tax liability purposes.

Federal Tax Reform: The Impact on States

The federal government could pass comprehensive tax reform for the first time since 1986. Any federal tax change would impact state budgets, as most states tie their tax codes to the federal code. Here’s what states should expect and the options they’ll have if federal reform happens.

California LAO Finds $1 of Every $3 in Film Incentives Go to Projects That Would Have Happened Anyway

Louisiana Voters to Consider Amendment 3, a Corporate Tax Simplification Measure

New York Reports Raise Questions about Excelsior and Start-Up NY Job Programs

Illustrating the Earned Income Tax Credit’s Complexity

Five Ways that the House GOP Tax Plan Would Make the Tax Code Simpler (and One Way it Wouldn’t)

The Best Provision in Hillary Clinton’s Tax Plan

Does the Loss of the Child Tax Credit Change Incentives to Work?

Does the EITC Reduce Savings Among the Poor?

Sights and Sounds from Kansas as they Consider Bill to Eliminate Pass-through Carve-out

The Most Popular Itemized Deductions

Who Itemizes Deductions?

Which Places Benefit Most from State and Local Tax Deductions?

Encouraging Work for Secondary Earners: a Possible Area of Bipartisan Compromise

New IRS Data: Wealthy Paid 55 Percent of Income Taxes in 2014

The Tax Benefits of Having an Additional Child

Incorrect Claims for Earned Income Tax Credits Are Likely to Become More Costly