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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...
Tax-prep giant H&R Block paid no federal taxes on its U.S. income in 2025. It also made a public disclosure, required by the European Union, characterizing one-third of its glo...
If a Trump administration official told a room full of European policymakers that something is “very dangerous,” you’d naturally assume that in this moment they’d be referring to t...
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...
Trump is once again weighing a proposal to index capital gains taxes to inflation as part of a set of policy promises ahead of the midterm elections. It would amount to a massive n...
The proposal would impose a new requirement on Trump, who isn't currently required to sell his assets while serving in office.
The U.S. will collect duties of between 10% and 12.5% on imports from most major trading partners, reconstructing the tariffs struck down by the Supreme Court.
The Trump administration’s latest volley of tariffs include those imposed under section 301 and those imposed under section 338. The 50% tariffs now in effect on Canada (with more...
Today the Trump administration proposed new regulations seeking to drastically reduce the tax credits that certain immigrant tax filers can claim. The affected credits include the...
The U.S. film and TV industry has lost jobs to overseas production hubs, which often feature lower-cost labor and more generous tax credits.
Guidance on Eligible Investments for Trump Accounts, CC-00349938-26, RIN 1545-BS14, 26 CFR Part 1, FR Doc. 2026-17123 (Filed Aug. 20, 2026, 8:45 a.m., published Aug. 21, 2026)....
The 12-year history of Tax Foundation’s ITCI shows that tax policy is constantly in flux around the world and that tax policy design choices matter for economic growth.
President Trump is looking for new policy pledges he can present to voters, including potentially calling on Congress to cut capital gains taxes.
The One Big Beautiful Bill Act (OBBBA) made major changes to public programs and the federal tax code. It included about $4.5 trillion in tax cuts, with most of the benefits going...
The Trump tariffs have not meaningfully altered the trade balance and amount to an average tax increase per US household of $900 in 2026.
How we support savings in the US is too complex, and Trump Accounts worsen the problem. If lawmakers truly want to increase savings for taxpayers from day one, they should look to...
Items affected include DAF regs, Form 990 plans and stock donations to Trump Accounts.
"We know that Microsoft in particular and tech sector more generally are spending huge amounts of money in the last year, especially the last six or last three months, on artificia...
Microsoft avoided federal income tax on almost all of its U.S. income for fiscal year 2026. The company’s 2.44 percent federal tax rate on over $100 billion of U.S. income is large...
The White House is considering throwing its weight behind a push to increase a capital gains tax exemption for primary home sales.
Over the last few years, I've watched as my friends, colleagues, and I have boarded a plane and flown internationally to work on a Hollywood project. The reason is that production...
The IRS proposed regulations that would limit Trump account investments to low-fee stock index funds and ETFs during the growth period.
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