Policy Briefs


Water Resources Reform and Development Act of 2014: Commentary and Analysis

The Conference report on H.R. 3080 is a missed opportunity to reform management of our nation’s infrastructure in a fiscally responsible... Read More

Shallow Loss Program Update

February 25, 2014 | Agriculture

On Feb. 7, the President signed a new trillion dollar farm bill, H.R. 2642, into law. TCS criticized the bill for a litany of reasons including but not limited to the fact that Congress finally repealed the outdated and wasteful direct payment program but then squandered the majority of the potential savings on three new “shallow loss” programs that will likely cost taxpayers more in the long run. ... Read More

Farm Bill Pet Projects

January 29, 2014 | Agriculture

Lawmakers love piling on special pet projects for their special someones. The Senate and House Agriculture Committees are no different. At every turn of the farm bill debate of the last three years members have added special exceptions and mandates for special interests.... Read More

Domestic Production Activities Deduction (Section 199): Ineffective Tax Policy

November 04, 2013 | Budget & Tax

Related Resources: Just the Facts about the Domestic Production Activities Deduction The domestic... Read More

Last-In, First-Out Accounting: Permanent Tax Deferral for a Select Group of Taxpayers

November 01, 2013 | Budget & Tax , Energy

Last-in, first-out (LIFO) is a method for estimating the value of a company’s inventory against the value of goods sold in a given year.... Read More

Mortgage Interest Deduction: Time for Reform

November 01, 2013 | Budget & Tax

The mortgage interest deduction (MID) allows homeowners to deduct from their taxable income the interest payments on home mortgage... Read More

House 2013 Water Resources Development Act: Commentary and Analysis

October 21, 2013 | Transportation & Infrastructure

H.R. 3080 represents an abdication of responsibility of Congress to reform management of our nation’s infrastructure in a fiscally... Read More

Sen. Harkin Proposes New Corn Ethanol Subsidies

October 08, 2013 | Agriculture , Energy

Prior to the government shutdown last week, Senator Harkin (D-IA) introduced a new bill to boost subsidies for the mature corn ethanol industry, despite the fact that even biofuels proponents have acknowledged that subsidies were no longer necessary once the industry got off the ground. ... Read More

Analysis of Selected Sections of S. 601, Water Resources Development Act of 2013

The Senate's Environment and Public Works committee is taking up a water project bill that could cost taxpayers billions.... Read More

House WRDA Bill Misses the Mark on Inland Waterways

September 19, 2013 | Transportation & Infrastructure

The House Transportation and Infrastructure Committee’s Water Resources Reform and Development Act of 2013, H.R. 3080, fails to... Read More

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Weekly Wastebasket

Our weekly reality-check for federal spending. View All

September 23, 2016

Learning Lessons from Tax Reform

Taxpayers for Common Sense held a panel conversation yesterday commemorating the Tax Reform Act of 1986. The... Read More

TCS Rated 4-Star Charity!

U.S. Coal to Germany

The Unaffordable F-35

Our Take

Cutting the Tongass Timber Plan Down to Size

September 27, 2016

Weekly Wastebasket

Learning Lessons from Tax Reform

September 23, 2016

Reports & Data

Reform the Tax Code

September 22, 2016