Americans for Competitive Taxation https://validator.w3.org/feed/docs/rss2.html Home Report: U.S. Companies Consistently Exceed the Global Minimum Tax, Reinforcing the Case for a Parallel System ALLIANCE FOR COMPETITIVE TAXATION COMMENTS ON NOTICE 2025-78 About ACT Comments on Corporate Alternative Minimum Tax Notice 2025-46 and 2025-49 Recommendations for Guidance on Policy Issues in PL 119-21 From Alliance for Competitive Taxation Comment on Notice 2025-44, Proposed Removal of the Disregarded Payment Loss Rules and Certain Recent Changes to the Dual Consolidated Loss Rules; Extension of Transition Relief Recommendations for Regulatory Reform Pursuant to EO 14219 ​From The Alliance for Competitive Taxation ​(“ACT”). This submission responds to the request by IRS and Treasury in Notice 2025-19. Fmr. congressman behind the 2017 tax cuts talks GOP tax bill Tax Bill Is Incredibly Pro-Growth, Kevin Brady Says Trump’s millionaire tax hike talk could be ‘economically damaging,’ former congressman argues One-Pager: Maintaining America’s Leadership Through R&D Investment One-Pager: The Benefits of Maintaining a Competitive Corporate Tax Rate One-Pager One-Pager: TCJA Myths vs. Facts One-Pager: Limitation on the SALT Deduction Affects Low-Tax, Red States One Pager: State and Local Business Taxes Are Ordinary and Necessary Business Expenses and Should Be Fully Deductible One Pager: Despite Criticism, the Deduction for Foreign-Derived Intangible Income (“FDII”) Is a Reasonable and Effective Policy to Promote U.S. Competitiveness and Innovation A Tax Vote Incoming Squawk Box: Kevin Brady, former Chair of the House Ways and Means Committee, joins ‘Squawk Box’ Biden vs. GOP: Tax Fight Heats Up Ahead of Election One Pager: The Tax Cuts and Jobs Act (“TCJA”) increased U.S. economic growth, investment, and wages Fmr. Congressman who introduced Trump’s 2017 TCJA talks tax bill Opinion: Higher U.S. Taxes Are an AI Win for China One-Pager: 2025 Tax Bill Opinion: The TCJA Encouraged Investment In Small Business, Let’s Keep It That Way GOP Convention Displays Party Shift Toward Populist Economic Policies One Pager: The Administration’s Proposed Changes to the GILTI Regime Would Harm American Workers by Making U.S. Companies Less Competitive in Foreign Markets One Pager: The OECD Global Minimum Tax Raises Important Questions for U.S. Policymakers One Pager: The Tax Cuts and Jobs Act (“TCJA”) increased U.S. economic growth, investment, and wages Tax Priorities ACT: Senate Passage Marks a Major Win for American Workers and U.S. Competitiveness Job Growth ACT Applauds Passage of One Big Beautiful Bill ACT Commends House for Advancing One Big Beautiful Bill Alliance For Competitive Taxation: Agreement Between Trump Administration, G7 is a “major Victory” that “preserves American Sovereignty” and Restores “$122 Billion In Lost Tax Revenue” Neither Party Gains by Letting the 2017 Tax Cuts Expire, Says Former Rep. Kevin Brady Opinion: America’s Corporate Tax Rate Is Right Where It Should Be One Pager: Repealing the Deduction for Foreign-Derived Intangible Income (“FDII”) Would Harm the U.S. Economy and U.S. Workers Opinion: Average People Would Pay for Higher Corporate Tax Rate ACT Letter to IRS Associate Chief Counsel on Proposed DCL and Certain Disregarded Payments Regulations Trump, Harris Are ‘Writing Checks on Proposals’ That Are Hard To Cash Opinion: Candidates’ Tax Hikes Will Be Paid By Arizonans, Not Just Corporations Opinion: New York Workers Can’t Afford a Corporate Tax Increase One Pager: Federal Taxes, Especially Individual Income Taxes, Are Highly Progressive Opinion: A Lower Corporate Tax Rate Benefits Georgians Trump Has a ‘Super Clear’ Mandate on Taxes — But Here’s Why It’s Not a Done Deal One Pager: A Country-by-Country Global Minimum Tax (like Pillar Two) Can Create a Stronger Incentive for Profit Shifting and Tax Competition than an Aggregate System (like GILTI) For Trump and Republicans in Congress, ‘everything is in play’ on Tax Cuts Preseason for the Super Bowl of Tax One Pager: Higher Taxes on Stock Repurchases Would Harm the U.S. Economy and U.S. Workers