The 2017 Tax Cuts and Jobs Act brought sweeping changes to the tax code, impacting every taxpayer and business owner. The TCJA has many provisions that are set to expire (or sunset) at the end of 2025 ...

America approaches a critical juncture. Many provisions of the Tax Cuts and Jobs Act of 2017 are set to expire this year. Congress could let them lapse, but that would mean a large, economically ...

Preston was a Research Fellow for tax policy in The Heritage Foundation’s Grover M. Hermann Center for the Federal Budget. Less than 9 percent of the so-called individual relief in the 2024 ...

Member turnover on the tax-writing committees and in Congress broadly has given rise to a feeling on and off Capitol Hill that nothing is off the table in next year’s tax deadline negotiations, ...