Milly Higgs

Writer at taxfoundation.org

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Articles

199a Deduction: Pass-Through Business | Big Beautiful Bill

1 month ago | taxfoundation.org | Milly Higgs

The "Big Beautiful Bill" changes pass-through business taxes, including the 199a deduction (QBI deduction) and the SALT deduction cap.
IRA Clean Energy Tax Credits in House GOP Bill: 5 Things to Know

1 month ago | taxfoundation.org | Milly Higgs

Experts share five things to know about the House GOP's approach to the IRA clean energy tax credits, specifically in the Ways & Means bill.
Trump Reciprocal Tariffs: Details & Analysis | Tax Foundation

2 months ago | taxfoundation.org | Milly Higgs

Trump's reciprocal tariff calculations draw its estimates from bilateral trade deficits in goods, a fundamentally flawed method.
Washington Payroll Tax Proposal: Details & Analysis

2 months ago | taxfoundation.org | Milly Higgs

With a new Washington payroll tax proposal on the agenda, lawmakers have reason to fear that many employers could be looking for the exits.
Corporate Tax Deduction (C-SALT) Proposal: Details & Analysis

Mar 3, 2025 | taxfoundation.org | Milly Higgs

Congressional policymakers are considering new limits on corporate tax deductions, including corporate state and local tax deductions (C-SALT)
Trump Reciprocal Tariffs on EU? A VAT Isn't Discriminatory

Feb 14, 2025 | taxfoundation.org | Milly Higgs

The Trump administration is floating reciprocal tariffs on the EU, with a new policy grievance, the VAT. See more on Trump tariffs and VATs.
Extending TCJA Economic Analysis: CBO & JCT Economic Models

Dec 19, 2024 | taxfoundation.org | Milly Higgs

Expert discussion of recent CBOT and JCT economic model analysis of extending TCJA provisions, including crowd-out effects and tax models.
Oregon Measure 118 Penalizes Oregon Small Businesses

Sep 24, 2024 | taxfoundation.org | Milly Higgs

Under Oregon Ballot Measure 118, small businesses would be significantly disadvantaged against their larger and out-of-state rivals.
Oregon Measure 118 Is an Aggressive Sales Tax—and Worse

Sep 16, 2024 | taxfoundation.org | Milly Higgs

Although presented as a tax on big business, the Oregon Measure 118 ballot measure would function as an aggressive sales tax on consumers.
Short Form: How World War II Reshaped US Taxation

Sep 3, 2024 | taxfoundation.org | Milly Higgs

World War II (WWII) shaped US tax code. But the changes to our system that military mobilization required have persisted to today.