The Tax Law Center submitted a comment in response to Treasury and the IRS’s proposed regulations that would unlawfully deny eligibility for the refunded portion of the Earned Income Tax Credit, Child...

Join the Center for American Progress for a conversation on business ownership as the main path to wealth in America, and what that means for the future of tax policy and the American Dream.

In certain corners of the investment fund world, engineered tax minimization strategies aimed at wealthy investors are proliferating. Many of these products rely in part on special tax rules that appl...

GRATS enable the transfer of wealth virtually free of transfer tax by taking advantage of legal ambiguity.

One family is fighting a $736 million gift tax bill on its GRATs while the popular trusts proliferate.

Today, the House Committee on Ways and Means is marking up a bill focused on the taxation of digital assets. This blog describes key changes in the bill being marked up today with a particular focus o...

We have updated our “Tealbook,” a compendium of over 70 policy options to broaden and strengthen the tax base.

We have updated our spotlight for tax regulatory decisions to reflect new actions by Treasury and the IRS. We now estimate that the Trump Administration has likely delivered over $100 billion over a d...

What steps could Congress take to investigate how the waiver came about?

Brandon DeBot of the Tax Law Center at New York University discusses President Trump’s lawsuit and subsequent settlement with the IRS, where things stand with the "Anti-Weaponization" Fund, and potent...

The Department of Justice announced on May 18 a settlement in Trump v. IRS and the creation of a $1.8 billion “compensation” fund. On May 19, the DOJ released an addendum which purports to drop claims...

Members of Congress and observers across the political spectrum have criticized the Administration’s attempts to give the President, his family, and his affiliates an extraordinary release of claims i...

The Department of Justice announced on May 18 a settlement in Trump v. IRS and the creation of a $1.8 billion “compensation” fund. On May 19, the DOJ released an addendum which purports to drop claims...

On June 16, The Hamilton Project, the Tax Law Center at NYU Law, and the Urban-Brookings Tax Policy Center will host an event on business tax reform.

In a policy proposal for the Hamilton Project, we analyze a potential reform to pass-through taxation: requiring large or complex pass-through entities to pay federal income tax at the entity level, a...

Three core actions that Congress must take to fully unwind the Trump administration’s settlement and hold its architects accountable.

The Department of Justice announced on May 18 a settlement in Trump v. IRS and the creation of a $1.8 billion “compensation” fund. On May 19, the DOJ released an addendum which purports to drop claims...

In response to news that the Acting Attorney General signed an apparent addendum to the Trump v. IRS settlement with a sweeping general waiver of claims—including claims related to the President’s tax...

The Inflation Reduction Act (IRA) was the largest clean energy investment in history, most of which was delivered through federal tax credits. The Tax Law Center spoke with former officials across age...

The 2026 tax filing season is coming to an end on Wednesday. There have been many serious problems causing real harm for taxpayers and operational challenges for the IRS, and troubling signs that rece...

In response to the President’s Budget, Tax Law Center Policy Director Brandon DeBot issued the following statement related to its discussion of the IRS.