One of the biggest success stories of the Working Families Tax Cuts was permanent full business expensing for the business assets covered by the law. That reform strengthened investment by letting businesses deduct costs upfront instead of dragging those deductions out over years. Now the next step is clear. Policymakers should move toward full expensing for business structures too, including multifamily housing, factories, offices, warehouses, and other buildings that help t

Democrats rarely stop at taxing the rich. They start there. That is the real lesson from tax history. A tax is sold to the public as a narrow hit on a small group of wealthy households. Then the threshold comes down, the rates go up, inflation does the rest, and the burden spreads far beyond the original target. That pattern has played out before, and it is playing out again now. A New York Example Shows the Problem Bloomberg recently reported that Zohran Mamdani wants to sl

For too many Americans, buying a home has become more complicated, more expensive, and more frustrating than it needs to be. That is why President Trump’s March 13, 2026 executive order matters. Working with HUD Secretary Scott Turner, the administration took a step toward making the homebuying process simpler, faster, and more modern for creditworthy borrowers who are ready to purchase a home. The most useful way to understand this order is not as a final answer to the housi

The death tax remains one of the most destructive taxes in the federal code. It punishes families at the moment of loss and threatens the survival of family farms and small businesses that took decades to build. The “Working Families Tax Cuts” law delivers important relief by making the death tax exemption permanent and protecting families from a massive tax hike that would have taken effect if Congress had failed to act. Permanent Protection From the Death Tax Under the “Wor

The IRS is the nation’s tax collector. It should not also be the nation’s tax preparer. When the same agency that collects taxes also calculates what you owe, a clear conflict of interest arises. The incentives point in only one direction: higher tax bills and less trust in the fairness of the system. That is why proposals to expand the IRS “Direct File” system are misguided. Americans should not have to rely on the tax collector to prepare the very returns that determine how

President Trump’s sweeping tariff policy is now facing problems on two fronts: the courts and the economy. The Supreme Court of the United States recently ruled that key tariffs imposed under emergency authority were illegal , raising serious questions about the administration’s use of executive power to impose broad import taxes. At the same time, a federal trade court has ordered the government to begin refunding tariff payments to businesses , potentially returning billio

Prominent conservative leaders are increasingly calling attention to how large nonprofit hospitals are exploiting the federal 340B drug discount program to enrich themselves at taxpayer expense. What began as a program intended to help vulnerable patients afford medications has instead become a lucrative revenue stream for large hospital systems that purchase drugs at steep discounts and bill insurers and taxpayers full price. Critics argue that the program now benefits hospi

College sports work best when the rules are clear and the government stays out of the way. Heavy-handed federal intervention would turn college athletics into another Washington-run bureaucracy. That would empower regulators, enrich trial lawyers, and hand influence to Big Labor, all while making the system more confusing for schools and athletes alike. The better solution is simple: establish clear national rules that everyone understands and follows. That is exactly what th

Raising children has never been cheap. From childcare to adoption to paid leave, many families face significant costs during life’s most important moments. The “Working Families Tax Cuts” respond directly to these challenges by lowering the cost of child and dependent care and providing meaningful tax relief to parents. At the center of these reforms are two major improvements that strengthen financial support for families: a permanent expansion of the Child Tax Credit and ne