Basics

Most of the issues facing our country are multi-faceted and extraordinarily complex. Insert politics into the equation, and the complexity increases exponentially. In order to understand these policy issues and the various perspectives around them, members of Congress, the public, industry and nonprofits must first have a basic knowledge that is rooted in fact. With our Basics series, Center Forward presents complicated issues in a non-partisan and easy-to-understand manner that provides decision makers with alternative viewpoints.


View the PDF version. Overview Carried interest is a frequently discussed aspect of limited partnerships — a type of partnership frequently used for the purpose pooling together capital to invest. While the focus is often on the financial sector, carried…

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View the PDF version. Overview In June 2021, the House Judiciary Committee introduced a series of bills focusing on antitrust regulation and reform. These bills generally seek to increase the authority of U.S. antitrust agencies, prevent companies from acquiring other…

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View the PDF version. Overview Every day small business owners face many challenges such as economic uncertainty and insufficient access to capital. These businesses have also been disproportionately impacted by the COVID-19 pandemic. When first starting their businesses, up to…

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View the PDF version. Overview In recent years, Washington has focused increasingly on avoiding impending deadlines that require more immediate legislative action. The federal government reaching the statutory debt limit—often called “the debt ceiling”—has become one of these simultaneously dramatic…

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View the PDF version. Overview In the 2017 Tax Cuts and Jobs Act (TCJA), Congress included a new minimum tax for base erosion payments paid or accrued in taxable years. This tax, known as Base Erosion and Anti-Abuse Tax (BEAT),…

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View the PDF version. Overview Small businesses are the backbone of the U.S. economy and crucial to the nation’s economic recovery, but they have been severely impacted by the COVID-19 pandemic and the accompanying economic downturn. They face many challenges…

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View the PDF version. Overview Medicare Advantage (MA) plans cover 26 million beneficiaries or 41 percent of all Medicare-eligible beneficiaries in the nation. MA is available to 99 percent of Medicare beneficiaries who find this program better meets their health,…

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View the PDF version. Overview In the 2017 Tax Cuts and Jobs Act (TCJA), Congress included a new minimum tax on United States companies’ foreign income known as global intangible low-taxed income (GILTI) and a one-time toll tax on prior…

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View the PDF version. Overview With the successful development of safe and effective vaccines to combat the COVID-19 pandemic available for use, the federal government has partnered with health care providers and pharmacies to ensure the vaccine is effectively distributed…

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View the PDF version. Overview Broadband, high-speed Internet access, allows users to use the Internet at significantly faster speeds than those available through traditional dial-up services. Across the nation, broadband speeds vary significantly depending on the technology, location, and level…

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View the PDF version. Overview The House and Senate often use annual budget bills to communicate their broad visions for the size and role of the federal government. Even so, the rules governing the budget process can remove some of…

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View the PDF version. Overview Each year, one question drives the bulk of Congress’s work: how to spend taxpayer dollars. The failure of Congress and the administration to agree on this task is what led to a government shutdown in…

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