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Brief

How Did the Tax Cuts and Jobs Act Change Tax Expenditures?

Frank Sammartino, Eric Toder
January 22, 2020
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Abstract

The 2017 Tax Cuts and Jobs Act reduced tax expenditures but by much less than the Tax Reform Act of 1986, relative to the size of the economy. In this report, we review the major changes from the new law to individual (nonbusiness) and business tax expenditures. The former category includes tax expenditures in the individual income tax except those that apply to business income, while the latter category includes tax expenditures in the corporate income tax and those in the individual income tax that apply to pass-through businesses.

Research Area

Individual Taxes Business Taxes Federal Budget and Economy
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Meet the Experts

  • Frank Sammartino
  • Eric Toder
    Institute Fellow and Codirector, Tax Policy Center
Research report

New Evidence on The Effect of The TCJA On the Housing Market

Robert McClelland, Livia Mucciolo, Safia Sayed
March 30, 2022
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