Pass-through businesses use personal income tax rates rather than the corporate tax code; the business income “passes through ...

A Contributory State of Mind. Net estimated revenue: $1.5 trillion+ over the 10-year budget window. Background. Corporate tax ...

Lawmakers should allocate $50 billion to $150 billion in mandatory funding to the IRS to be used for enforcement activities ...

This practice erases substantial tax revenue from the federal coffers: In 2026 alone, step-up in basis is expected to cost $72.5 billion. 2 More than half of the benefits from this provision typically ...

Our project, How to Build a Supermajority, identified five axes of public opinion that meaningfully divide the American electorate. One of these axes is “America’s role in the world,” encompassing the ...

The American Civil Liberties Union (ACLU) recently published a report titled: Improving Asylum at and Beyond the U.S. Border. The report claims to provide a “way forward” towards asylum reform for a ...

Ideas matter. Throughout history, new ideas have spelled the end of one era and the beginning of another, rearranging political coalitions and sparking realignments. Today, we at the Searchlight ...

Voters believe most politicians are corrupt, have a broad definition of the term, and widely support pro-trust and pro-transparency reforms. Voters believe most politicians are corrupt and have a ...

A sovereign nation starts with a secure border. We are a country that welcomes immigrants, and also a nation of laws. For too long, our broken immigration system has made it more appealing for ...

Reforming and expanding the Community Eligibility Provision — as has already been done in recent years — will allow Congress to establish a permanent, universal free school meals program with distinct ...

As the power of generative AI tools has increased, concerns have intensified about the technology causing mass labor market disruptions. Although AI is likely not an important factor driving recent ...

The unemployment insurance system has a design flaw that penalizes the construction industry, leading to fewer workers and lower productivity. Over time, that means less - and more expensive - housing ...