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
(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 2019
Vol. 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

H.R. 6787 (116th Session) – Providing Essentials for Frontline Workers Act
Yixin Liang and Aarti Shah
Vol. 10 Iss. 1 Winter 2021

S. 4319: Supporting America’s Restaurant Workers Act
Xiaoyue Tan and MST Students BUS 223A Fall 2020
Vol. 10 Iss. 1 Winter 2021

S.2697 (116th Congress) - Tariff Tax Credit Act of 2019
Liubov (Luba) Shilkova and Hanna Shatanionak CPA
Vol. 10 Iss. 1 Winter 2021

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.