Despite years of widespread discussion among lawmakers about the need to broaden the federal income tax base, tax expenditures have remained remarkably stable as a...
One of President Trump’s demands for the next COVID-19 relief bill is restoration of the tax deduction for business meals and entertainment expenses. Since the...
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,...
The magic number for today is 16. That is, remarkably, the number of times Congress has extended the allegedly temporary research and experimentation...