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 IndividualsVictoria 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
(S.1352)
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

Complete America's Great Trails Act S.809 (116th Congress)
MST Students BUS 223A Fall 2019Vol. 9 Iss. 1 Winter 2020

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

The entire journal is published twice annually.