Chye-Ching Huang

The Senate-passed bill weakens the tax system and makes it more regressive, complex, and gameable. Many of its tax cuts are complicated and wasteful tax breaks that dole out favors to specific industries and activities with little or no good policy reason.

Our new project features a series of explainers breaking down tax administration, regulation, and litigation. It focuses on the critical and often overlooked role of tax administrators and courts—and the real-world impacts of their decisions. taxlawcenter.org/the-federal-...

Includes useful advice on avoiding the types of tax scams that we warned about previously: taxlawcenter.org/blog/here-co....

Great resource:

Congress agreed over the weekend to cut the IRS's base budget by a reported $1 billion. This would be a serious policy mistake at a time when the IRS remains severely depleted. Honest taxpayers deserve better.

“Decreasing criminal enforcement across all types of taxpayers would signal an indifference to cheating and insults the millions of honest filers who pay the taxes they owe,” said David Hubbert, a senior fellow at the Tax Law Center.

The draft Senate appropriations bill would cut nearly $1 billion in discretionary funding for IRS operations. This cut would undermine necessary information technology upgrades at the IRS not just this year, but potentially for years to come. taxlawcenter.org/blog/senate-...

EXCLUSIVE: Federal tax prosecutions fell to their lowest level in decades this year, declining more than 27% from the year before as the Trump administration cut the ranks of attorneys and agents who pursue those cases, a Reuters examination has found. www.reuters.com/world/tax-pr...

Excellent analysis from @taxlawcenter.org team outlining legal and revenue loss risks associated with the Treasury's gradual erosion of the corporate alternative minimum tax. I'll add: this also puts the US further out of line with globally agreed minimum tax standards.

NEW from me & Ellis Chen on IRS oversight. What do we know and what we need to know about: > IRS criminal investigations partnering with ICE > what the 25% staffing cut means for tax refunds > what has happened to IRS high-wealth audits > Palantir's new contracts & your data privacy

Tuning in for SCOTUS oral argument on tariffs today? @justsecurity.org @taxlawcenter.org's Kelsey Merrick with a primer on how using tariffs to raise revenue is a choice for Congress, not the President.

Tuning in for SCOTUS oral argument on tariffs today? @justsecurity.org @taxlawcenter.org's Kelsey Merrick with a primer on how using tariffs to raise revenue is a choice for Congress, not the President.

On Wednesday, SCOTUS will weigh whether the President can use IEEPA to unilaterally impose tariffs. Kelsey Merrick argues Congress intentionally ended tariffs as a major revenue source decades ago and never delegated that choice to the President. www.justsecurity.org/123833/tarif...

On 10/28, join us for a panel discussion highlighting how OBBBA missed substantial opportunities to improve the tax system and falls far short of the "tax reform" that many across the political spectrum have long called for. nyu.zoom.us/webinar/regi...

Fun fact: You can write clarinet lessons off on your taxes! (with a note from your dentist) It’s one of thousands of exemptions I look at why U.S. taxes are so complicated for @marketplace.org with @dashching.bsky.social & Larry Zelenak @dukelaw.bsky.social www.marketplace.org/story/2025/1...

Could be a big deal for many filers, including those who are elderly, disabled, rural, and unbanked:

New from me at @brookings.edu: Unprecedented, dangerous turnover at IRS: Of 31 top positions, 15 have turned over since January, 2 have been placed on leave, 2 are vacant and 3 are slated for elimination. www.brookings.edu/articles/the...

Our analysis of the full Joint Committee on Taxation tables of the flawed GOP megabill: a $1T tax cut for the top 1% and a staggering $2.4T tax cut for the top 10%. Tax cuts of around $500B for households in the bottom 60%--the very folks who also face the brunt of cuts to Medicaid and SNAP.

Eliminating multi-language services would make it harder for taxpayers to comply with their tax obligations, set honest taxpayers up to fail and needlessly put tax revenue at risk. The IRS should not move forward with this harmful idea that has no sound tax administration purpose.

We are excited to launch a project to remake federal tax administration. Effective tax administration is critical to the federal government, but has recently faced drastic challenges over the last six months.

SCOOP: DOGE moved to kill Direct File, the IRS's popular free tax filing tool, days after meeting with private tax filing software lobbyists. www.wired.com/story/doge-d...

This piece confirms grave risk to all taxpayers from DHS efforts to get its hands on legally protected IRS data, risking targeting of US citizens, mistaken arrests, and rampant violations of privacy rights and civil liberties

TPC corrects the record on taxes on Social Security benefits. Trump Admin claimed "nearly 90% of Social Security beneficiaries will no longer pay fed income taxes on their bens" 50.9% of filers w/SS bens paid the tax before 47.3% now Only 3.6% no longer pay taxpolicycenter.org/taxvox/corre...

House-passed, etc.:

The 2017 tax bill was bad for Republican politicians. The 2025 law could easily be worse. www.taxnotes.com/featured-ana...