Beyond the County Line: Understanding Rural Health
Health Care Infrastructure Workforce
In this Basic, we explore complex challenges to rural health, including workforce shortages, closures, and inequities contributing to proportionally poorer health outcomes.
The “GILTI” Truth: Navigating U.S. International Tax Policy – Tax Series Part 6 of 7
Tax
As lawmakers negotiate a new tax bill in 2025, GILTI will be one of the most impactful provisions on companies with international operations. This Basic will explore how GILTI works for global corporations, how the international tax law is set to change in 2026, and the possible paths ahead for changing the tax law.
Sovereign Wealth Funds and the Global Financial System
Financial Services
This Basic will examine the background and purposes of SWFs, the role of foreign currency reserves, and the broader context of U.S. dollar dominance.
The Digital Teacher: AI’s Role in Education
Intellectual Property Technology Workforce
Artificial intelligence (AI) has rapidly evolved over the past few decades, transforming from a niche field of computer science into a driving force reshaping multiple industries, including healthcare, finance, and, more recently, education. With the capacity to process vast amounts of data, recognize patterns, and perform tasks that would typically require human intelligence, AI has opened up a new frontier in how we approach problem-solving and innovation. In education, integrating AI tools fundamentally alters how teaching and learning occur in classrooms worldwide.
The Reconciliation Process: Congress’s Budget Tool
Governance
Far from the textbook legislative process most learn in school, reconciliation can seem like a maze of steps and restrictions. In this Basic, we answer some of the most common questions about the reconciliation process.
Europe’s Corporate Sustainability Due Diligence Directive
Climate & Sustainability Energy & Utilities
Europe’s Corporate Sustainability Due Diligence Directive (CS3D), aims to set a standard for companies to perform due diligence duties regarding impacts on human rights and the environment.
Updated Child Tax Credit
Workforce
The Child Tax Credit (CTC) is a fundamental element of U.S. financial policy, offering crucial economic relief to American families with dependent children. Established in 1997 during the Clinton administration, the CTC was initially introduced as a partially refundable tax credit. Over the years, the CTC has evolved, expanding its scope and benefits and making it a key tool in the federal government’s efforts to support families.
The Road Ahead: Should EV’s Contribute to the Highway Trust Fund?
Climate & Sustainability Energy & Utilities Infrastructure Workforce
The Highway Trust Fund (HTF) is the primary source of federal funding for highway infrastructure projects, including constructing and maintaining U.S. roads, bridges, and public transit systems. The HTF receives most of its funding from federal taxes on motor fuel and faces two main challenges.