Tax Policy Center

pass-through deduction

Business Taxes: TaxVox
The Tax Cuts and Jobs Act (TCJA) contains a special 20-percent individual income tax deduction for owners of pass-through businesses that was always going to...
August 14, 2018Steven M. Rosenthal
Campaigns, Proposals, and Reforms: TaxVox
For the second time in a week, House Republicans are pushing policy changes that seem to conflict with key elements of last year’s Tax Cuts...
July 24, 2018Howard Gleckman
Campaigns, Proposals, and Reforms: TaxVox
The Trump Administration and some congressional Republicans, including Ways & Means Committee Chair Kevin Brady (R-TX), are promising Tax Bill 2.0 later this year—perhaps in...
June 7, 2018Howard Gleckman
Business Taxes: TaxVox
The most problematic provision of the Tax Cuts and Jobs Act (TCJA) may be its 20 percent deduction for qualified business income (QBI) of owners...
June 4, 2018Eric Toder