Insights


View the PDF version. Overview Provisions in the 2017 Tax Cuts and Jobs Act (TCJA) created foreign-derived intangible income (FDII) to encourage businesses to invest in the United States through a tax deduction on income generated by intangible assets held…

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View the PDF version. Overview While the private sector is utilizing quantum computing technology, many are pushing for the United States government to focus on the development and deployment of quantum applications and utilize the technology for various public initiatives….

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View the PDF version. Overview When the Tax Cuts and Jobs Act (TCJA) passed in 2017, it included new limitations on the tax deduction for interest expense for businesses. The legislation capped the deduction at 30 percent of adjusted taxable…

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View the PDF version. Overview Millions of students take out federal and private student loans every year to attend college and graduate school. 56% of bachelor’s degree recipients from public and private non-profit four-year colleges and universities graduated with at…

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View the PDF version. Overview It has been more than a decade since Congress last passed an increase in the federal minimum wage, which is currently $7.25 per hour. The most recent change was made in 2007. This basic will…

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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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