Samantha Jacoby is a Senior Tax Legal Analyst with the Center on Budget and Policy Priorities Federal Fiscal Policy division. Prior to joining the Center in 2018, she practiced tax law at two international law firms in New York and Washington, D.C. Previously, she worked as a policy and research analyst at the Solar Energy Industries Association, where she focused on the impact of tax incentives on the energy industry.
Articles by this author
Wednesday, February 05, 2020
Final Opportunity Zone Rules Could Raise Tax Break’s Cost
In finalizing its regulations on the 2017 tax law’s “opportunity zones,” the Treasury Department took some questionable business giveaways that were included in its proposed regulations and actually expanded them. The Joint Committee on Taxation (JCT) has nearly doubled its estimate of the zones’...