Tax Policy Center

TCJA

Individual Taxes: TaxVox
The earned income tax credit (EITC) lifts millions of workers out of poverty each year. But older workers who do not live with minor children...
January 13, 2019Elaine Maag
Individual Taxes: TaxVox
When tax filing season begins in a few weeks, you’ll likely hear senior Trump Administration officials and some congressional Republicans boasting yet again about how...
January 15, 2019Howard Gleckman
Individual Taxes: TaxVox
For many US households, the ongoing partial government shutdown is inconvenient. But for low-income households, it may become a severe hardship. If the shutdown goes...
January 14, 2019Elaine Maag
: TaxVox
The return of divided government and the early stages of the next presidential election create enormous uncertainty about how 2019 will go. As Yogi Berra...
January 4, 2019William G. GaleMark J. Mazur
: TaxVox
On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act (TCJA), the biggest tax overhaul in the United States in...
December 19, 2018William G. Gale
State and Local Issues: TaxVox
States closed their fiscal 2018 books at the end of June on a positive note. But they shouldn’t bank on the good times lasting forever...
December 18, 2018Lucy Dadayan
: TaxVox
In a new initiative, the Tax Policy Center is improving its modeling of five key tax expenditures: the tax treatment of pass-through entities, charitable giving,...
December 18, 2018Mark J. Mazur
: TaxVox
A key provision of 2017 Tax Cuts and Jobs Act (TCJA) was the elimination of the personal exemption. The change has a major effect on...
December 17, 2018Richard C. Auxier
Individual Taxes: TaxVox
While the Tax Cuts and Jobs Act (TCJA) did not directly change the rules for the child and dependent care tax credit (CDCTC), other provisions...
November 27, 2018Elaine Maag
State and Local Issues: TaxVox
Amazon’s decision to build big new facilities in New York City and Northern Virginia prompted a predictable outcry about the reported $2 billion plus in...
November 20, 2018Tracy Gordon