Tax Policy

The Office of Tax Policy develops and implements tax policies and programs, reviews regulations and rulings to administer the Internal Revenue Code, negotiates tax treaties, provides economic and legal policy analysis for domestic and international tax policy decisions, and provides estimates for the President's budget, fiscal policy decisions, and cash management decisions.

Administration's Revenue Proposals

To accompany the Administration's Budget, Treasury releases the "Greenbook," which provides an explanation of the Administration's revenue proposals.

 Financial Disclosure for Fiscal Year 2017 (Released February 2016)     Now in e-book format: [ebook]
 Financial Disclosure for Only Fiscal Year 2017 Table     [Excel Tables]

Tax Expenditures

Tax Expenditures describe revenue losses attributable to provisions of Federal tax laws which allow a special exclusion, exemption, or deduction from gross income or which provide a special credit, a preferential rate of tax, or a deferral of tax liability. These exceptions are often viewed as alternatives to other policy instruments, such as spending or regulatory programs.

Financial Disclosure Fiscal Year 2018 (Released September 2016)    (Excel Tables)
 

International Tax

Treaties and Tax Information Exchange Agreements (TIEAs)  This page posts the texts of recently signed U.S. income tax treaties, TIEAs, and the accompanying technical explanations as they become publically available.

Foreign Account Tax Compliance Act (FATCA)  This page posts Treasury documents related to the implementation of FATCA, including Model Agreements, recent statements, and press releases.

Additional International Tax Documents  This page posts additional documents related to International  Income Tax, including model agreements, letters to Congress and testimony.

 

Reports  

A collection of reports produced by the Office of Tax Policy in response to a Congressional Mandate, important issues in tax policy, or major reports on Tax Reform.

 

Tax Analysis 

Analyses and estimates of the effects of existing tax law and of proposed tax programs, analytical reports, background papers, and the Office of Tax Analysis working and technical paper series.

 

For help with paying your taxes, tax regulations, and other administrative guidance, please visit the Internal Revenue Service at 

https://www.irs.gov