Policy Library

To try to assist those who may have faced financial difficulties due to the COVID-19 pandemic, Section 2202 of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act; P.L. 116-136) waived t...

Congress significantly expanded the child tax credit for one year as part of the American Rescue Plan Act (ARPA; P.L. 117-2). Specifically for 2021, the law raised the eligibility age of children to i...

On July 1, 2021, the Supreme Court struck down part of a California regulation requiring charitable organizations registered in the State to disclose their major donors to the State Attorney General’s...