Tax Policy Analysis of Select Proposals
Individual Income Tax
A Standard Home Office Deduction
(H.R. 3615, S.1349, H.R. 3056)
Karen Connolly
Increase in Standard Mileage Rate for Certain Charitable Work
(H.R. 499)
MST Students
Return of the 20% Capital Gains Rate for Certain High Income Individuals
Victoria Lau
Surtax on Millionaires
John Lowrie
Preferential Treatment of Capital Gains
Jenny Phan
Repeal of the Inclusion of Social Security Benefits in Gross Income
(H.R. 150)
Sujin Pradhan
Attempted Repeal of Personal Casualty Loss Deduction (H.R. 1)
Nidhi Jain
Repeal the Alternative Minimum Tax
Branden Wilson
Consolidation of Educational Tax Credits
Michael Hynson
Analysis of H.R.2802 - 115th Congress (2017-2018) First-Time Homebuyer
Savings Account Act of 2017 (H.R.2802)
Shimiao Gong, Xiaotong Stella Li, Ling Wei, Pingrong Xue
H.R.3708 – 115th Congress (2017-2018) – The Cryptocurrency Tax Fairness Act
(S.1352)
Rachana Khandelwa
S. 3364, First-Time Homebuyer Credit Act of 2018 (115th Congress)
Langzun Li
H.R. 285, The Mortgage Debt Tax Forgiveness Act of 2018 (116th Congress)
Inna Ostrovsky and Joanna Levasseur
Complete America's Great Trails Act S.809 (116th Congress)
MST Students BUS 223A Fall 2019
Credit for Caring Act of 2021 H.R. 3321 (117th Congress)
Dale Loepp CPA, Tam Nguyen, MST Students BUS 223A Spring 2022
H.R. 2863 (117th Congress) – First-Time Homebuyer Act of 2021
Nina Kramarenko, Gelena Shvetsova
S. 3191 (117th Congress) – Everyday Philanthropist Act
Jakub Hench, Tiago Iorio, Ronald Le
S. 4691 (117th Congress) – Volunteer Driver Tax Parity Act of 2022
MST Students BUS 223A Spring 2023
Business Income Tax
Repeal of the IRC Section 199 Domestic Production Deduction
Jasmine Wu Ting
Transferability of the Research Tax Credit (H.R. 120)
Erika Codera
Increase and Make Permanent the Research Tax Credit (S. 1577)
Chloe Chen
Analysis of S.1352 - 115th Congress (2017-2018) Apprenticeship and Jobs Training Act
of 2017 (S. 1352)
Veena Hemachandran, Katrina Jodrey, George (Peixuan) Liu, Leign Ann Moore
H.R. 6787 (116th Session) – Providing Essentials for Frontline Workers Act
Yixin Liang and Aarti Shah
S. 4319: Supporting America’s Restaurant Workers Act
Xiaoyue Tan and MST Students BUS 223A Fall 2020
S.2697 (116th Congress) - Tariff Tax Credit Act of 2019
Liubov (Luba) Shilkova and Hanna Shatanionak CPA
H.R. 6392 (117th Congress) – No Tax Breaks for Drug Ads Act
Inessa Zlobina, Yan Rapisura
Estate, Gift, Excise and Special Taxes
Increasing the Gasoline Excise Tax
MST Students
Repeal of Federal Telephone Excise Tax (H.R. 428)
Sandra Peters
Applicability of the VAT in the United States
Lisa Lim
Analysis of the Federal Estate Tax (H.R. 1105)
Rachita Kothari
Procedural Matters
Election by Certain Individuals to Have Their Income Tax Return Prepared by the IRS (H.R. 1069)
MST Students
When Should Bitcoin be Subject to FBAR?
Arash Kiadeh
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