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Presentation by Yiqun Gloria Chen, an analyst in CBO’s Macroeconomic Analysis Division, at the University of Michigan’s 66th Annual Economic Outlook Conference.
Presentation by Jeffrey Kling, an Associate Director for Economic Analysis at CBO, for the Commonwealth of Pennsylvania’s Independent Fiscal Office. (Canceled because of bad weather.)
CBO found that the tax burden on intangible assets is lower than that on tangible assets. In CBO’s estimation, the 2017 tax act increases the tax burden on research and development but reduces it on most other intangible assets.
As ordered reported by the House Committee on Natural Resources on September 5, 2018
As ordered reported by the Senate Committee on Energy and Natural Resources on October 2, 2018
As ordered reported by the Senate Committee on Commerce, Science, and Transportation on September 5, 2018
As reported by the Senate Committee on Small Business and Entrepreneurship on October 11, 2018
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