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Tax Policy
The Office of Tax Policydevelops and implements tax policies and programs, reviews regulations and rulings to administer the Internal Revenue Code, negotiates tax treaties, provides economic and legal policy analysis for domestic and international tax policy decisions, and provides estimates for the President's budget, fiscal policy decisions, and cash management decisions.
Administration's Revenue Proposals
To accompany the Administration's Budget, Treasury releases the "Greenbook," which provides an explanation of the Administration's revenue proposals.
General Explanations of the Administration’s Fiscal Year 2025 Revenue Proposals
General Explanations of the Administration’s Revenue Proposals – Fiscal Year 2025 Table Only [Excel Tables]
Addendum: Advancing Equity through the Tax Code, Fiscal Year 2025
Tax Expenditures
Tax Expenditures describe revenue losses attributable to provisions of Federal tax laws which allow a special exclusion, exemption, or deduction from gross income or which provide a special credit, a preferential rate of tax, or a deferral of tax liability. These exceptions are often viewed as alternatives to other policy instruments, such as spending or regulatory programs.
International Tax
Treaties andRelate DocumentsThis page poststhe texts of recently signed U.S. income tax treaties, notes,and the accompanying technical explanations as they become publicly available. The current US model Income Tax Convention is also available.
Tax Information Exchange Agreements (TIEAs) This page posts the texts of recently signed U.S. Tax Information Exchange Agreements (TIEAS), and related documents.
Foreign Account Tax Compliance Act (FATCA) This page posts Treasury documents related to the implementation of FATCA, including Model Agreements, recent statements, and press releases.
Additional International TaxDocumentsThis page postsadditional documents related to International Income Tax, including model agreements, letters to Congress and testimony.
Reports
A collection ofreports produced bythe Office of Tax Policy inresponse to a Congressional Mandate,important issues in tax policy, or major reports on Tax Reform.
Tax Analysis
Analyses and estimates of the effects of existing tax law and of proposed tax programs, analytical reports, background papers, and the Office of Tax Analysispaper series.Working papers and technical papers can be found here.
For help with paying your taxes, tax regulations, and other administrative guidance, please visit the Internal Revenue Service at
