Many tax treatments can help families and individuals cover college expenses, yet methods of paying for college may change with recent and forthcoming policies. In an issue brief, fellow Joyce Beebe reviews proposed policy reforms to federal student loan forgiveness and outlines updates to repayment plans, application processes, and accompanying tax treatments.
Donor-advised funds (DAFs) have experienced substantial growth in recent years, prompting debate about abuses of this tax-advantaged vehicle and what policies should be adopted to close loopholes. Fellow Joyce Beebe reviews the design of DAFs, common criticisms, recent policy developments, and opponents’ arguments against additional regulations.
In an attempt to regulate the cryptocurrency industry, the Infrastructure Bill of 2021 introduced new reporting responsibilities for digital asset brokers. Fellow Joyce Beebe explains why the Treasury’s proposed regulations have since sparked a fierce debate among industry experts about the scope and impact of the requirements.
Non-medical drivers of health, also known as social determinants of health, have a significant impact on health outcomes. As fellow Sandra McKay and her co-authors explain, adequate funding to identify and address non-medical drivers — housing and food insecurity, transport issues, and financial strain — can improve patients’ health and health care delivery systems, while also reducing costs.
A recent Supreme Court tax case about the constitutionality of the Mandatory Repatriation Tax (MRT) may have impacts far beyond the federal income tax regime. As we await the court’s final decision, fellow Joyce Beebe outlines the arguments and explains the possible wide-ranging implications of Moore v. United States.
With the 2024 presidential election, Taiwan faces a major decision about its energy future. A potential phaseout of nuclear power could put the island’s energy security and decarbonization efforts at risk, writes the Center for Energy Studies’ Shih Yu (Elsie) Hung.
The number of “married but filing separately” tax returns is on the rise in the U.S., but is it always the right decision for couples? This issue brief by public finance fellow Joyce Beebe can help married couples make the right decision.
As COVID-related government support programs are phasing out, fraudulent claims associated with employee retention assistance are on the rise. In this issue brief, public finance fellow Joyce Beebe explores how a lesser-known tax credit may be the source of a lot of potential fraud.
