A Conversation with House Ways and Means Committee Chairman Jason Smith on Tax Reform
On March 5, Speaker Ryan moderated a panel on tax policy with AEI’s Alex Brill and Kyle Pomerleau.
Raising the Salt Cap Would Increase Tax Complexity
The individual provisions of the Tax Cuts and Jobs Act (TCJA) are set to expire at the end of 2025. The Republican-controlled Congress intends to extend these tax cuts but some Republican lawmakers are demanding changes.
The Child Tax Credit: Tradeoffs and Preferences
There has been a flurry of discussion in Washington recently about potential reforms to the child tax credit (CTC).
Overtime Income Tax Break: Not Illogical, Just Costly and Complicated
Last month, former President Donald Trump declared, “If you’re an overtime worker, when you’re past 40 hours a week . . . your overtime hours will be tax-free.”
Presidential Candidates’ Dueling Child Credit Expansions Explained
The Trump-Vance and Harris-Walz presidential campaigns have each recently proposed large expansions to the child tax credit (CTC). Both proposals might be intended to appeal to similar voters, but they vary significantly regarding budgetary cost, distribution of benefits, and effect on work incentives.
- The 340B Program’s Negative Impact on Pharmaceutical Innovation
- A Conversation with House Ways and Means Committee Chairman Jason Smith on Tax Reform
- New MGA Paper Identifies Barriers to US Biosimilar Success in the Second Decade
- Congress on the Brink of Disrupting the PBM Market
- Raising the Salt Cap Would Increase Tax Complexity
- Economics of “Delinking” Are Still Not Good
- The Child Tax Credit: Tradeoffs and Preferences
- Oregon’s Measure 118: The Turnover Tax Is the Worst
- Dueling Child Tax Credit Proposals: Harris vs. Vance
- Trump Proposes Bringing Back the Deduction for Auto Loan Interest
