The 2017 Tax Cuts and Jobs Act (TCJA), included provisions that significantly reduced the impact of the alternative minimum tax (AMT). The TCJA enacted a...
The 2017 Tax Cuts and Jobs Act (TCJA), included provisions that significantly reduced the impact of the alternative minimum tax (AMT). The TCJA enacted a...
Standard Deduction and Personal Exemption Both personal exemptions (which were eliminated by the TCJA) and the standard deduction serve a similar purpose: they exempt a...
A Case for Reforming the ESI Exclusion The exclusion of employer-paid premiums for health insurance from federal income and payroll taxes is the single largest...
According to the National Association of State Budget Officers (NASBO), all states except for Vermont have some stipulations to balance their operating budgets—but prohibitions and...
Claire McKay Bowen is the lead data scientist for privacy and data security at the Urban Institute. Her research focuses on assessing the quality of...
Livia Mucciolo is a research analyst in the Urban-Brookings Tax Policy Center. She graduated magna cum laude from Brown University and holds a BA in...
Sarah Calame is a 2020 Peter G. Peterson Foundation Fiscal Intern in the Urban-Brookings Tax Policy Center. Calame is a student at Brown University, where...
Benjamin Soskis is a research associate in the Center on Nonprofits and Philanthropy at the Urban Institute. His work explores the ways historical inquiry can...
Peace Gwam is a research analyst in the Metropolitan Housing and Communities Policy Center at the Urban Institute. Peace holds a BA in economics and...
Sonia Torres Rodríguez is a research assistant in the Metropolitan Housing and Communities Policy Center at the Urban Institute. Rodríguez’s research interests include racial equity,...