Tax | Issue Briefs

Expiring Tax Provisions

With the Tax Cuts and Jobs Act of 2017 (TCJA), Congress chose to make many of the individual provisions temporary to limit the revenue cost of the TCJA to a level consistent with the overall constraint on the 10-year revenue loss in the Congressional Budget Resolution.

Extend 199A Pass-Through Deduction

An important tool used by a majority of Small Businesses, action is needed on 199A.

Self-Employment Tax on Health Care

Self-employed individuals, unlike large corporations, cannot fully deduct the cost of their health insurance as a business expense.

Reinstate R&D Deduction

Starting in 2022, the 2017 Tax Cuts and Jobs Act (TCJA) requires businesses to amortize Research and Development (R&D) expenses over a five-year period.

Tax Reform

The Tax Cuts and Jobs Act (TCJA) which was enacted late-2017 is now in effect, but key portions of it are only temporary - specifically those that help the majority of America’s Small Businesses.

Tax Gap

Reducing the so-called tax gap has long been proposed as one way of increasing federal revenues
without increasing tax rates.

Interstate Sales Tax

E-commerce provides businesses with access to much larger markets, but it also complicates even the simplest of retail transactions.

Deficit Reduction and Entitlement Reform

Despite some short-term improvements made in recent years, long-term debt challenges remain, and in the coming decades, the debt will squeeze budgetary resources that are vital to our economic success and competitiveness will be stymied.

Fair Tax

The current federal income tax system is broken—unfair, overly complex, and almost impossible for most Americans to understand.