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Proposition 22 was a ballot initiative that passed in 2020 and exempted app-based transportation and delivery companies from providing employee benefits to drivers. It was the most expensive ballot measure in California's history, with over $205 million spent by the supporting companies.
Learn how employers can provide tax-free transit, vanpooling, bicycling, and parking benefits to their employees under section 132 (a) of the Internal Revenue Code. Find out the history, eligibility, limits, and tax savings of this federal tax incentive.
The Tax Cuts and Jobs Act (TCJA) is a 2017 U.S. tax reform law that reduced rates for businesses and individuals, increased standard deduction and family tax credits, and limited some deductions. The law was enacted by the 115th Congress and signed by President Trump, and most of its changes went into effect in 2018.
Price discrimination is a pricing strategy where identical or similar goods or services are sold at different prices to different customers. Learn about the different degrees of price discrimination, such as first-degree (personalized pricing), second-degree (product versioning), and third-degree (group pricing), and their theoretical basis and market examples.
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Learn about the different types and levels of taxes imposed by the federal, state, and local governments in the U.S. Find out how taxes affect income, spending, and inequality in the country.
Learn about the federal and state income tax systems in the U.S., including sources of law, basic concepts, rates, deductions, and credits. Find out how income is defined, taxed, and reported for individuals, corporations, and other entities.
Learn how to calculate your federal income tax for a particular year using rate schedules, which are charts based on filing status and taxable income. See the IRS rate schedules for 2021 and the factors that affect tax rates and brackets.