• Justice Oliver Wendell Holmes famously defined taxes as “what we pay for civilized society.” Those who care about human needs know that adequate federal revenues are essential to our shared well-being and progress. They know too that those revenues must be collected fairly, according to our ability to pay. However, years of tax policies that have disproportionately benefited higher-income individuals and big corporations have left the country with a tax code that is both unbalanced and insufficient to meet national needs.

  Tax reform should make the tax system more progressive and raise substantial additional revenue from the wealthiest individuals, business, and corporations.  Loopholes that encourage corporations to shift jobs and profits overseas should be closed to put the nation on a more sustainable fiscal path, allow us to support investments in the job creation measures our economy needs, and protect and strengthen vital programs and services.  It is important to end the Bush-era tax cuts for income above $250,000 per couple ($200,000 per individual), which will affect only the richest two percent of households and generate nearly $1 trillion in savings (over 10 years).  If corporate tax reform moves forward, it should generate significant new additional revenues.

  Many in Congress have vowed their opposition to raising revenues, but in the face of the nation’s deficit dilemma, enacting spending cuts alone to solve the issue would be a disastrous plan. A good mix of spending cuts and revenue raises is necessary to protect services to low-income families. Truly, a tax policy is needed that raises adequate revenues in a progressive manner and includes tax benefits that help struggling families.  

  For more information on this issue, visit CHN’s Public Policy Priorities, 2015-2016.

  CHN: Audio Briefings on Tax Policy
  Outcome Fact Sheet: Earned Income Tax Credit and Child Tax Credit

  Advocacy Organizations

  Americans for Tax Fairness
  Center for American Progress
  Center for Effective Government (Formerly OMB Watch)
  Center on Budget and Policy Priorities 
  Citizens for Tax Justice 
  Economic Policy Institute
  National Priorities Project
  Tax Policy Center
  United for a Fair Economy

  Statements

  • From the Coalition on Human Needs: CHN’s Testimony to House Committee on Ways and Means in Response to 2017 Tax Legislation, May 30, 2018
    From the Coalition on Human Needs: CHN’s letter to U.S. House members opposing the Balanced Budget Amendment, April 11, 2018
    From the Coalition on Human Needs: The House Tax Cuts: Trillions for Corporations and the Rich; Losses for Low- and Middle-Income People Now and Later, November 3, 2017
  • From the Coalition on Human Needs: CHN tells Congress: Don’t abdicate your responsibilities.
    From the Coalition on Human Needs: CHN Letter to Senate Opposing 2017 Tax Cuts and Jobs Act
  • National Women’s Law Center:  Women and Families Get Crumbs under House Tax Plan, But Will Pay the Bill, November 2, 2017

  Graphics/Videos

  Patriotic Millionaires

  Government Documents 

  • House Committee on Ways and Means: H.R.1: The Tax Cuts and Jobs Act, section-by-section summary

  Analyses

   Coalition on Human Needs:

  •  Trump Tax Priorities, July 31, 2018
  •  House Tax-Writing Committee to Take Up Multi-Trillion Dollar Tax Cut Plan on November 6, November 3, 2017

  Center for American Progress:

  • Nearly 12 Million Americans Claim the Student Loan Interest Deduction (breakdowns by congressional district), November 9, 2017
  • Nearly 9 Million Americans Claim the Medical Expense Deduction (breakdowns by congressional district), November 9, 2017
  • The Senate Tax Bill Would Eliminate Programs for Farmers, Crime Victims, the Elderly, and Children

  From Center on Budget and Policy Priorities:

  • Indexing Capital Gains Would Be Yet Another Tax Cut for Top 1 Percent, August 1, 2018
  • House Republicans New Tax Plan Doubles Down on 2017 Tax Law’s Flaws, July 24, 2018
  • As Tax Day Approaches, These Charts Show Why the New Tax Law is Fundamentally Flawed, April 10, 2018
  • New Tax Law Is Fundamentally Flawed and Will Require Basic Restructuring, April 9, 2018
  • House Tax Bill’s Child Tax Credit Increase Excludes Thousands of Children in Low-Income Working Families in Every State, November 9, 2017
  • House GOP TAX Plan Likely to Contain Same Basic Flaws as Earlier Versions of the Plan, October 31, 2017
  • Republican Plans to Cut Taxes Now, Cut Programs Later Would Leave Most Elderly People Worse Off, October 18, 2017
  • Republican Plans to Cut Taxes Now, Cut Programs Later Would Hurt People with Disabilities, October 18, 2017
  • Republican Plans to Cut Taxes Now, Cut Programs Later Would Harm Students and Schools, October 18, 2017
  • Republican Plans to Cut Taxes Now, Cut Programs Later Would Threaten Food Assistance Through SNAP, October 19, 2017
  • Republican Plans to Cut Taxes Now, Cut Programs Later Would Leave Most Children Worse Off, October 18, 2017
  • Senate Budget Plan Threatens Health Programs, October 18, 2017

  From Americans for Tax Fairness:

  • New Video Marks 6-Month Anniversary of Trump-GOP Tax Plan, June 20, 2018
    Bad Medicine: How the GOP Tax Cuts Are Enriching Drug Companies, Leaving Workers and Patients Behind, April 26, 2018
  • Trump-GOP Tax Plan & Congressional Budget Plan Comparison, October 26, 2017
  • 9 Terrible Things About the Republican Tax Plan, November 3, 2017Interactive Map on the Tax bill’s impact on your state
  • Senate Bill Map
  • House Bill Map
  • Senate CTC

  From Economic Policy Institute:

  • Today’s GDP report — no evidence that the Trump tax cut is working or that the economy has clearly hit full employment April 27, 2018
  • The Trump Administration doubles down in the Wall Street Journal on why trickle-down really does work April 18, 2018
  • Common tax ‘reform’ questions, answered October 3, 2017
  • Cutting corporate taxes will not boost American wages, October 25, 2017

  From Institute on Taxation and Economic Policy:

  • Richest Americans Benefit Most from the Tax Cuts and Jobs Act, report, press release, and national and 50 state data, November 6, 2017
  • House Tax Plan Will Keep 39.6% Top Rate, But That Won’t Matter for Most Types of Income Going to the Rich, November 1, 2017
  • The 35 % Corporate Tax Myth, March 9, 2017
  • Fortune 500 Companies Hold a Record $2.6 Trillion Offshore, March 28, 2017

  From National Women’s Law Center:

  • The Earned Income Tax Credit and the Refundable Child Tax Credit Are Critical to Women’s Economic Security, July 2017

  • The Republican Tax Plan: What’s at Stake for Women and Families, November 20, 2017

  • A Tax Plan That Hurts Women and Families, November 13, 2017

  From Unidos:

  • The Federal Tax Code: Small Business Provisions and Latinos, November 2017
  • The Federal Tax Code: Individual Mandate, Health Care, and Latinos, November 2017

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