Social Media Ideas for Tax Cuts And Jobs Act (Tcja)

Foreign Tax Advantages after the Tax Cuts and Jobs Act

Anmol Bhandari and Ellen McGrattan (Minnesota) have a new NBER working paper, “Foreign Tax Advantages after the U.S. Tax Reform of 2017” (September 2026). Here is the abstract: We...

Going Bold: Paul Ryan & Kevin Brady on Tax Reform

Ten years ago, then-Speaker Paul Ryan and Ways and Means Chairman Kevin Brady released the "Better Way" Tax Plan, the blueprint that would eventually become the Tax Cuts and Jobs A...

The Tax Cuts and Jobs Act didn’t expire after all. Here’s what that means for property managers in 2027

Since 2018, property managers have been able to take advantage of various tax breaks authorized by the Tax Cuts and Jobs Act (TCJA). However, several of those tax breaks were origi...

Technical Analysis of Treasury Decision 10056 and Proposed Regulations CC-00226466-26: The New Regulatory Framework for...

Trump Accounts, 91 Fed. Reg. 63200 (Sept. 30, 2026) (TD 10056); Trump Accounts, 91 Fed. Reg. 63215 (proposed Sept. 30, 2026) (CC-00226466-26) The Department of the Treasury an...

How Trump’s Megabill May Be Affecting You Right Now

“When Republicans ask voters to keep them in the majority, they frequently point to the most significant policy achievement of Trump 2.0 — the tax and spending cuts bill known as t...

Premium Tax Credit Regulations Under the One, Big, Beautiful Bill Act: Technical Analysis for Tax Professionals

Department of the Treasury, Internal Revenue Service, Premium Tax Credit, Notice of Proposed Rulemaking and Notice of Public Hearing, REG-101576-26, RIN 1545-BS15, 26 CFR Part...

Allocation and Apportionment of Foreign Source Deductions: Technical Analysis of Proposed Regulations Under Sections 250...

Department of the Treasury, Internal Revenue Service, Allocation and Apportionment of Deductions to Foreign Source Section 951A Category Income and Deduction Eligible Income, N...

Politico: Trump Calls for Hollywood Tax Incentive

The limited expensing regime for qualified film or television productions expired at the end of 2025. Although a perennial tax extender until the Consolidated Appropriations Act, 2...

Analysis of Income Tax Modifications Under H.R. 5334

Lindsey O. Graham Sanctioning Russia and Iran Act of 2026, H.R. 5334, 119th Cong. (2026) (enrolled bill transmitted to the President Sept. 17, 2027); 26 U.S.C. § 62(a)(2)(D), (...

HuffPost: How the GOP’s Signature Law Is Fueling One of Its Biggest Political Problems

When Republicans passed the One Big Beautiful Bill Act last year, they knew Democrats would hit them for cutting rich people’s taxes, but they never expected a provision titled “Fu...

Treasury Announcement of Automatic Enrollment Completion for Trump Accounts: Technical Analysis of Account Claiming, See...

Trump Accounts, 91 Fed. Reg. 63200 (Sept. 30, 2026) (codified at 26 C.F.R. pt. 1) (TD 10056) Trump Accounts, 91 Fed. Reg. 63215 (proposed Sept. 30, 2026) (to be codified at...

Pro Rata Share Determinations Under the One, Big, Beautiful Bill Act: Analysis of the Proposed Regulations

Pro Rata Share of Subpart F Income, Tested Income, or Tested Loss, REG-115646-25, 91 Fed. Reg. _____ (proposed Aug. 26, 2026) The Department of the Treasury and the Internal R...

The Bipartisan American Affordability and Jobs Act - What You Need to Know

After Two Rounds of Trump Tax Cuts, Corporate America Paid Less Than Ever in 2025

In 2025, 706 major American corporations collectively paid a federal income tax rate of just 10.4% on $1.88 trillion in U.S. profits. This is the lowest effective rate that ITEP ha...

Tax Practice Briefing: Legislative & Statutory Analysis of H.R. 997, “National Taxpayer Advocate Enhancement Act of...

Title: National Taxpayer Advocate Enhancement Act of 2025 Bill Number: H.R. 997 (119th Congress) Primary IRC Code Section Affected: 26 U.S.C. § 7803(c)(2)(D)(i) Executive Summ...

POLITICO: Corporate Tax Payments Plunge as AI Feasts on New Incentives

A generous tax break on capital investments Republicans created in 2025 wasn't designed specifically for the AI boom, but hyperscalers are making the most of it.

IRS proposes regulations implementing premium tax credit changes

The IRS and Treasury proposed regulations implementing Sec. 36B premium tax credit changes enacted in H.R. 1, including new eligibility and verification requirements, reporting cha...

New York Times: Corporate Tax Revenue Falls Even as Profits Soar Under Trump

The annual decline was about $70 billion. Companies are writing off billions in A.I. investments, taking advantage of tax cuts that President Trump signed into law.

Center on Budget and Policy Priorities: In Radical Departure From Long-Standing Policy and Federal Law, Trump Administra...

The Treasury Department has proposed a rule that would take away the refunded portion of certain tax credits from many individuals with lawful immigration status.

International Tax Competitiveness Index 2026

While there are many factors that affect a country's economic performance, taxes play an important role. A well-structured tax code is easy for taxpayers to comply with and can pro...

Analyzing the New Regulations on the Car Loan Interest Deduction: A Technical Guide for Tax Professionals

Car Loan Interest Deduction, T.D. 10054, 91 Fed. Reg. 18219 (scheduled for publication Sep. 8, 2026) The release of the final regulations under Treasury Decision (T.D.) 10054...

Federal Scholarship Tax Credit Regulations: Comprehensive Technical Analysis of Temporary TD 10057 and Proposed REG-1171...

Federal Scholarship Tax Credit, Temporary Regulations, TD 10057, RIN 1545-BS17, 91 Fed. Reg. [page] (published Oct. 2, 2026) (codified at 26 C.F.R. pt. 1). Federal Scholarsh...

Qualified Small Business Stock Is Now Even More Valuable- What NC Business Owners Need to Know About Changes in the One...

Full Expensing to Be Made Permanent in Canada

On September 15th, Canada announced that full expensing for machinery, equipment, and patent rights will be made permanent and broadened from around 15 percent to two thirds of bus...