Tax Policy Center

IRS

: TaxVox
Last Friday, the IRS published its first set of proposed regulations for Opportunity Zones, a provision of the Tax Cuts and Jobs Act (TCJA), that...
October 23, 2018Brett TheodosSteven M. RosenthalBrady Meixell
Individual Taxes: TaxVox
The Protecting Americans from Tax Hikes (PATH) Act of 2015 required the IRS to delay tax refunds until at least February 15 for taxpayers who...
July 5, 2018Elaine Maag
Business Taxes: TaxVox
The President of the United States has threatened to raise taxes on a company that made a business decision he does not like. Think about...
June 27, 2018Howard Gleckman
Federal Budget and Economy: TaxVox
Government budget and tax analysts who estimate future federal revenues and spending are among the most talented people I know. They probably are a lot...
June 5, 2018C. Eugene Steuerle
: TaxVox
Yesterday, the IRS issued a notice warning states that are contemplating one workaround to the Tax Cut and Jobs Act’s (TCJA) $10,000 annual limit on...
May 24, 2018Steven M. Rosenthal
: TaxVox
Along with over 100 million others, I recently filed my 2017 federal income tax return. This was a special occurrence, because it was the first...
May 15, 2018Aravind Boddupalli
Campaigns, Proposals, and Reforms: TaxVox
When Congress passed the Tax Cuts and Jobs Act (TCJA) last December, it may have seemed like the end of a major policy initiative. But,...
April 17, 2018Howard Gleckman
Business Taxes: TaxVox
Corporations, owners of partnerships and other pass-through businesses, and millions of ordinary individual taxpayers are scrambling to understand how the Tax Cuts and Jobs Act...
April 5, 2018Howard Gleckman
Individual Taxes: TaxVox
The IRS has reported that its overall audit rate is continuing to fall , especially for businesses and high-income individual taxpayers. The Service audits less...
April 2, 2018Howard Gleckman
: TaxVox
By substantially cutting the number of taxpayers who will receive a charitable deduction, the Tax Cuts and Jobs Act (TCJA) has created an opportunity for...
February 28, 2018C. Eugene Steuerle