Tax Policy Analysis of Select Proposals

 Individual Income Tax    

A Standard Home Office Deduction
(H.R. 3615, S.1349, H.R. 3056)

 Karen Connolly

Vol.1 Iss.1 Winter 2011

Increase in Standard Mileage Rate for Certain Charitable Work
(H.R. 499)
 MST Students Vol.2 Iss.1 Spring 2012
Return of the 20% Capital Gains Rate for Certain High Income Individuals  Victoria Lau

Vol.3 Iss.1 Spring/Summer 2013

Surtax on Millionaires  John Lowrie

Vol.3 Iss.1 Spring/Summer 2013

 Preferential Treatment of Capital Gains  Jenny Phan Vol.3 Iss.1 Spring/Summer 2013 
 Repeal of the Inclusion of Social Security Benefits in Gross Income
(H.R. 150)
 Sujin Pradhan Vol.3 Iss.1 Spring/Summer 2013 
 Attempted Repeal of Personal Casualty Loss Deduction (H.R. 1)  Nidhi Jain  Vol. 5 Iss. 1 Spring/Summer 2015
Repeal the Alternative Minimum Tax  Branden Wilson Vol. 5 Iss. 2 Winter 2016
Consolidation of Educational Tax Credits  Michael Hynson Vol. 5 Iss. 2 Winter 2016
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

Vol. 7 Iss. 1 Winter 2018
H.R.3708 – 115th Congress (2017-2018) – The Cryptocurrency Tax Fairness Act
 Rachana Khandelwa Vol. 8 Iss. 1 Winter 2019 
S. 3364, First-Time Homebuyer Credit Act of 2018 (115th Congress)  Langzun Li Vol. 8 Iss. 2 Summer 2019
H.R. 285, The Mortgage Debt Tax Forgiveness Act of 2018 (116th Congress)  Inna Ostrovsky and Joanna Levasseur  Vol. 8 Iss. 2 Summer 2019


Business Income Tax    

Repeal of the IRC Section 199 Domestic Production Deduction

 Jasmine Wu Ting

Vol.1 Iss.2 Summer 2011

Transferability of the Research Tax Credit (H.R. 120)

 Erika Codera Vol.3 Iss.1 Spring/Summer 2013

Increase and Make Permanent the Research Tax Credit (S. 1577)

Chloe Chen

Vol.3 Iss.1 Spring/Summer 2013

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

Vol. 7 Iss. 1 Winter 2018


Estate, Gift, Excise and Special Taxes    

Increasing the Gasoline Excise Tax

 MST Students

Vol.1 Iss.1 Winter 2011

Repeal of Federal Telephone Excise Tax (H.R. 428)

 Sandra Peters

Vol.1 Iss.2 Summer 2011

Applicability of the VAT in the United States

 Lisa Lim

Vol.1 Iss.2 Summer 2011

Analysis of the Federal Estate Tax (H.R. 1105)

 Rachita Kothari

Vol. 5 Iss. 2 Winter 2016


Procedural Matters    

Election by Certain Individuals to Have Their Income Tax Return Prepared by the IRS (H.R. 1069)

 MST Students

Vol.2 Iss.1 Spring 2012

When Should Bitcoin be Subject to FBAR?

 Arash   Kiadeh Vol. 5 Iss. 2 Winter 2016


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