See below to learn more about our model estimates of legislative proposals, our Briefing Book — the encyclopedia of taxes — and our state fiscal data repository.

The Urban-Brookings Tax Policy Center aims to improve tax and fiscal policy decision-making by producing independent, timely, and accessible analysis. We are best known for our …

A major rewrite of the federal tax code awaits the winners of the upcoming 2024 elections. Unless Congress passes new legislation, the 2017 Tax Cuts and Jobs Act (TCJA) individual income …

The Urban-Brookings Tax Policy Center produces independent, timely, and accessible analyses of current and longer-term tax issues. Our goal is to help the public, the media, and …

Dec 19, 2024 · Next year, nearly all of the individual provisions of the 2017 Tax Cuts and Jobs Act (TCJA) will expire unless Congress acts. Congressional scorekeepers have estimated that …

Oct 27, 2022 · After dramatically rising during the worst of the pandemic, the number of households who pay no federal income tax has fallen sharply. It will remain relatively steady in …

Evidence on TCJA’s effects on GDP, wages and employment, and aggregate investment are not conclusive (Gale, Hoopes, and Pomerleau 2024). Most analysts expected TCJA to boost …

Jun 7, 2023 · Now that Congress has passed the Fiscal Responsibility Act (FRA) of 2023, it isn’t too soon to start thinking about the mess lawmakers have created for themselves in 2025.The …

Jun 13, 2024 · Alternative minimum tax (AMT) Capital gains and dividends Charitable giving Child tax credit (CTC)/Child and dependent care tax credit (CDCTC) Consumption taxes (individual) …

Expansions to the Child Tax Credit (CTC) are among many provisions of the 2017 Tax Cuts and Jobs Act (TCJA) scheduled to expire at the end of 2025. If Congress does nothing, the credit …