As lawmakers consider making charitable tax benefits available to all taxpayers, they should focus on policy design that increases charitable contributions efficiently.

The tax provisions of the budget reconciliation bill assembled by the House Budget Committee add new notches while removing others.

The Biden administration and Democratic lawmakers in Congress are now considering proposals to raise the tax burden on corporations in the United States.

A permanent CTC expansion, a goal expressed by many Democratic lawmakers, would have the unintended consequence of reducing employment.

The $1.9 trillion American Rescue Plan provides economic relief to households through the tax code. We have created a web application to help users explore how ARP will impact their 2021 federal tax liability.

Our web application allows any user to compare popular current proposals or choose the parameters of their own preferred custom CTC reform.

In this report, we analyze the budgetary, distributional, and incentive effects of current-law child tax benefits and evaluate recent proposals to further expand the child tax credit.

To supplement our analysis of Biden’s tax proposals, we have created a web application that allows users to explore how Biden’s tax plan would impact their federal tax liability.

Using the Tax-Calculator (3.0.0) microsimulation model, we estimate that Joe Biden’s proposals would raise federal revenue by 2.8 trillion dollars over the next decade (2021–30).