Policy Briefs


Brief: Federal Coal Program Review

January 17, 2017 | Energy , Natural Resources

In January 2016, the Secretary of the Interior directed the Bureau of Land Management (BLM) to conduct a broad, programmatic review of... Read More

Wind and Solar Leasing Rule

October 01, 2016 | Energy

The Bureau of Land Management (BLM) is expected to release its Wind and Solar Leasing Rule in the next few weeks.[1] The rule would create... Read More

Ensuring Fair Returns for Natural Gas on Federal Lands

October 13, 2015 > Updated: January 06, 2017 | Energy , Natural Resources

Taxpayers and the Treasury would be paying the price... Read More

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 TCS criticized the bill for a litany of reasons including but not limited to the fact that Congress finally repealed the outdated and wasteful direct payment program but then squandered the majority of the potential savings on three new “shallow loss” programs that will likely cost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

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Weekly Wastebasket

Our weekly reality-check for federal spending. View All

September 21, 2017

Lots of Lawmaker To-Dos

Congress may have kicked the end of fiscal year spending issue can down the legislative road for a couple... Read More

Cyber Spending Database

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U.S. Coal to Germany

The Unaffordable F-35