The Costly Complication: Why the QSBS Tax Exclusion is a ...
The Qualified Small Business Stock (QSBS) exclusion (Section 1202 of the Internal Revenue Code) was intended to encourage […]
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The Great De-escalation: IEEPA Tariffs Implemented Are Less Than Half ...
As of November 2025, the economic fallout from President Trump’s International Emergency Economic Powers Act (IEEPA) tariffs is […]
States Can Preserve Corporate Tax Revenue Without Penalizing R&D
Some state lawmakers are considering decoupling from the business expensing provisions in the One Big Beautiful Bill Act […]
Movers and Shakers in the 2026 State Tax Competitiveness Index
The Tax Foundation’s State Tax Competitiveness Index is more than a list of which states collect the most […]
Your Guide to the Individual Tax Changes in the “One ...
Signed into law in July 2025, the One Big Beautiful Bill Act (OBBBA) introduces the largest set of […]
State Tax Competitiveness: Your Guide to Economic “Wins Above Replacement”
The annual State Tax Competitiveness Index is a crucial diagnostic tool that measures the structure of state tax […]
Despite Major Changes from the OBBBA, the U.S. Federal Tax ...
The One Big Beautiful Bill Act (OBBBA) represents the most extensive federal tax overhaul in almost a decade, […]
Presidential Tariff Powers Under Scrutiny
The question of who has the authority to impose tariffs in the United States is about to be […]
Financial Ruin? Why Losing IEEPA Tariff Revenue Won’t Change the ...
The legality of the Trump administration’s tariff regime is currently under review, with the US Supreme Court set […]