Budget Reconciliation: Using the Current Law vs. Current Policy Baseline

As both chambers of Congress worked to pass their versions of the budget resolution, tax writers on the House Ways and Means Committee and Senate Finance Committee, along with their respective leadership, had to decide whether to use the current law baseline or current policy baseline when calculating the cost of changes to the tax code. The method they chose could cost taxpayers over $4 trillion — or nothing at all....
By: McGuireWoods Consulting

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