Tax Policy Center

TCJA

Individual Taxes: TaxVox
With Democrats retaining narrow control of the Senate and Republicans on the cusp of winning the barest of majorities in the House, it will be...
November 16, 2022Howard Gleckman
Business Taxes: TaxVox
Corporate tax revenues boomed in 2021 and some supporters of the 2017 Tax Cuts and Jobs Act argue that the big tax reductions in the...
June 3, 2022William G. GaleKyle PomerleauSteven M. Rosenthal
Business Taxes: TaxVox
President Biden’s 2023 budget would replace the current 10 percent base erosion anti-avoidance tax (BEAT) on US subsidiaries of foreign corporations with a 15 percent...
April 27, 2022Thornton MathesonThomas Brosy
Federal Budget and Economy: TaxVox
When the Tax Cuts and Jobs Act (TCJA) was enacted, critics claimed that reducing the tax subsidy for mortgage interest would hurt home values ...
March 30, 2022Robert McClellandLivia Mucciolo
: TaxVox
The 2017 Tax Cuts and Jobs Act (TCJA) changed the way parts of the tax code are indexed for inflation. Instead of using the standard...
February 4, 2022Robert McClelland
Business Taxes: TaxVox
The Build Back Better (BBB) bill’s winter holiday gives Congress more time to evaluate the plan’s components, including a 15 percent minimum tax on the...
January 25, 2022Thornton MathesonThomas Brosy
Individual Taxes: TaxVox
In 2021, the Child Tax Credit (CTC), helped nearly all families with children . But this year, because American Rescue Plan (ARP) expansions have lapsed,...
January 4, 2022Elaine Maag
: TaxVox
The 2017 Tax Cut and Jobs Act (TCJA) was built on the idea that lower business and corporate tax rates, new domestic investment incentives, and...
July 6, 2021William G. Gale
: TaxVox
The Tax Cut and Jobs Act (TCJA) of 2017 created the most substantial changes in business taxation in decades. But in a new analysis, published...
June 28, 2021William G. Gale
Business Taxes: TaxVox
As the partisan battle heats up over President Biden’s ambitious infrastructure plan—and the tax increases to pay for it—the fate of the package will largely...
June 17, 2021Howard Gleckman