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IRS revises 2018 inflation changes to follow newly enacted Tax Cuts and Jobs Act provisions

Yes, you did read my 10-part 2018 tax year inflation adjustments series last year. Thank you. Then Congress and the prez went and changed the laws, meaning the adjustments had to be adjusted. Here are some of the key inflation changes...Show More Summary

The Expected Widening in the US Federal Budget Deficit Has Trade Protectionist Implications

By Paul Kasriel – With the recent US congressional passing and presidential signing of the Tax Cuts and Jobs Act of 2017 and the Bipartisan Budget Act of 2018, the federal budget deficit is projected to increase...

Maine Tax Conformity Bill a Step Toward Better Policy

The Tax Cuts and Jobs Act didn’t end the debate on tax reform – it’s shifted the discussion to state capitols across the country, and Maine Governor Paul LePage (R) is joining the conversation. Governor LePage has put forth a comprehensive tax bill that cuts taxes by $111 million over the next two years and […]

The Tax Reform Bill Will Raise Interest Rates. Good or Bad?

Interest rates are likely to increase following enactment of the recent tax reform bill (Tax Cuts and Jobs Act).  Rising interest rates stemming directly from the growth provisions of the tax reform bill would be a positive sign that the tax cut is working to encourage capital formation, and should not be cause for alarm. […]

Other Aspects Of The 2017 Tax Cuts And Jobs Act Impacting Business Aviation

In addition to clarifying the exemption of aircraft management services from FET (which I discussed in my February 9, 2018 post), the 2017 Tax Cuts and Jobs Act (the "Act") also included several other provisions with a direct impact on business aviation: Repeal of 1031 Like-Kind Exchanges for Aircraft and Other Personal Property. Show More Summary

Charities Have Plenty of Opportunity to Advance Giving Despite Tax Law Losses

By substantially cutting the number of taxpayers who will receive a charitable deduction, the Tax Cuts and Jobs Act (TCJA) has created an opportunity for...

Could States Fix The SALT Deduction Cap By Taxing Pass-Throughs and Giving Their Owners A Credit?

As states continue to search for ways to protect their residents from the Tax Cuts and Jobs Act’s (TCJA) limits on the federal deductibility of...

How companies have or plan to share their tax cut wealth

Shortly after the Tax Cuts and Jobs Act (TCJA) was signed into law on Dec. 22, 2017, the Republican lawmakers who wrote and fast-tracked it into law pointed to the measure's immediate effects. The most immediate indicator was the many companies that gave their workers year-end bonuses. Show More Summary

Can Treasury Rewrite the New Tax Bill?

Last year, Congress proved it can act quickly—enacting the massive Tax Cuts and Jobs Act (TCJA) just six weeks after the first version was introduced...

Testimony: Oregon Should Conform to the Federal International Provisions under the Tax Cut and Jobs Act

  Written Testimony to the House Committee on Revenue, Oregon Legislature   Chairman Barnhart, Vice Chairs Smith and Smith Warner, and Members of the Committee: My name is Nicole Kaeding, and I’m an economist and the Director of Special Projects at the Tax Foundation. For those unfamiliar with us, we are a nonpartisan, nonprofit research […]

Disney Inadvertently Exposes Trump's Tax Cut for the Scam It's Been from the Start

A new complaint claims the House of Mouse is holding its $1,000 bonuses hostage. When Donald Trump signed the Tax Cuts and Jobs Act into law, he touted the legislation as a financial boon for American labor. As recently as January, Trump...Show More Summary

5 Ways Tax Reform is Helping Franchise Businesses

The recently passed Tax Cuts and Jobs Act provides big benefits to franchise businesses. Here are 5 ways tax reform is helping franchises.

Avi-Yonah & Vallespinos: U.S. Tax Reform And The WTO

Reuven S. Avi-Yonah (Michigan) & Martin Vallespinos (S.J.D. 2018, Michigan), The Elephant Always Forgets: US Tax Reform and the WTO: The “Tax Cuts and Jobs Act” (TCJA) enacted on December 22, 2017 includes several provisions that raise WTO compliance issues. At least one such provision, the Foreign-Derived Intangible Income (FDII)...

Most Taxpayers’ Benefits Come Mainly from the TCJA’s Individual Provisions, But the Rich Get Much of Their Tax Cuts from Corporate Changes

The Tax Cuts and Jobs Act (TCJA) affects the after-tax income of households in two ways: directly through the individual income tax and indirectly through...

Homebuyers now have something else to be worried about besides the housing shortage

Mortgage rates have climbed to a two-year high. What's different about this rise is a growing concern that borrowing costs are more likely to continue going up. The recently passed Tax Cuts and Jobs Act created anxiety about housing,...Show More Summary

The Price We Pay for Capping the SALT Deduction

The Tax Cuts and Jobs Act (TCJA) limited the ability of taxpayers to deduct state and local taxes (SALT) from their federal taxable income. New...

Code §965: Individuals Recognizing the Deemed Repatriation in 2017 vs. 2018

Pursuant to the new Tax Cuts and Jobs Act, individuals that own at least 10% of the stock of a “specified foreign corporation” will need to include in their gross income their share of the foreign corporation’s deferred foreign income. Show More Summary

Marriage Penalties and Bonuses under the Tax Cuts and Jobs Act

Key Findings A marriage penalty or bonus is the change in a couple’s total tax bill as a result of getting married and thus filing their taxes jointly. Marriage bonuses typically occur when two individuals with disparate incomes marry. Marriage penalties occur when two individuals with equal incomes marry; this is true for both high- […]

The United States’ Corporate Income Tax Rate is Now More in Line with Those Levied by Other Major Nations

The Tax Cuts and Jobs Act significantly reduced the federal statutory corporate income tax rate. When combined with state and local taxes, it put the U.S.’s corporate tax rate in line with the average among OECD nations.

ABA Tax Section Midyear Meeting

The ABA Tax Section Midyear Meeting is taking place this weekend in San Diego. Two of the highlights are: Luncheon Plenary Address: Edward Kleinbard (USC), Perversion of the Tax Policymaking Process: The Tax Cuts and Jobs Act can be criticized on many substantive grounds, and for its effect on deficits....

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