THE CANDIDATE

Federal issue

Tax policy

Federal tax policy is set through the Internal Revenue Code and administered by the IRS. Debate focuses on the 2025 expiration of TCJA individual rates, corporate tax levels, capital-gains taxation, the Child Tax Credit, the SALT cap, and IRS enforcement funding.

Candidate positions on Tax policy: see where every 2026 federal candidate stands, grouped by stance and sourced from federal roll-call voting records.

← Back to all issues

About this issue

Federal tax policy is set primarily through the Internal Revenue Code, administered by the Internal Revenue Service, and shaped by major statutes including the Tax Cuts and Jobs Act of 2017 and the Inflation Reduction Act of 2022. Active congressional debate focuses on the scheduled 2025 expiration of TCJA individual provisions, corporate-rate levels, the 15 percent corporate alternative minimum tax, taxation of capital gains and dividends, the Child Tax Credit, the Earned Income Tax Credit, the state and local tax (SALT) deduction cap, estate and gift tax thresholds, and IRS enforcement funding. Supporters of higher taxes on corporations and high earners argue revenue is needed to reduce deficits and fund federal priorities; supporters of lower taxes argue lower marginal rates and capital costs raise long-run growth, investment, and wages. Tax administration, refund processing, and filing-season modernization are adjacent debates. (See: Congressional Budget Office, "The Budget and Economic Outlook"; Tax Policy Center primers on federal taxation.)

Supporting (215)

Opposing (231)

Mixed (2)

  • GOLDEN, JAREDIncumbent

    Democratic · U.S. House — ME-02

    Mixed voting record on key votes: 2 support / 2 oppose across 4 tallied votes.

    View profile →
  • MALOY, CELESTEIncumbent

    Republican · U.S. House — UT-02

    Mixed voting record on key votes: 1 support / 1 oppose across 2 tallied votes.

    View profile →

No public position (9)

Positions derived from 457 candidates' Voting record (federal roll-call data, cycle 2026). Source: GovTrack. Read our methodology for how we collect and verify this data.

Related