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Tax expenditures (business)

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From the Briefing Book

How did the TCJA affect tax expenditures?

October 30, 2018 by tpc-admin

Q.

How did the TCJA affect tax expenditures?

A.

The TCJA reduced some tax expenditure provisions, eliminated others, and introduced and expanded still others. In addition to these direct changes in tax expenditure provisions, an increase in the standard deduction and lower individual and corporate tax rates reduced the number of taxpayers using tax expenditure provisions and the value of the tax benefits they receive.

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What are tax expenditures and how are they structured?

February 12, 2016 by tpc-admin

Q.

What are tax expenditures and how are they structured?

A.

Tax expenditures are special provisions of the tax code such as exclusions, deductions, deferrals, credits, and tax rates that benefit specific activities or groups of taxpayers.

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What are the largest tax expenditures?

December 20, 2015 by tpc-admin

Q.

What are the largest tax expenditures?

A.

Tax expenditures make up a substantial part of the federal budget. Some of them are larger than the entire budgets of the programs or departments that spend money for the same or related purposes. For example, the value of the tax breaks for homeownership, although reduced by the 2017 tax act, still exceeds total spending by the US Department of Housing and Urban Development.

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