Tax Reform: Uncovering the Backroom Deals

The White House and Republicans in Congress rushed through a massive overhaul of the federal tax code - but throughout the process, their talking points have not lined up with the details of the legislation. We're investigating the closed-door negotiations behind the tax bill to find out who promised what - and who will really benefit.

BACKGROUND

On December 20, 2017, Congress passed a sweeping bill to rewrite the tax code – dramatically cutting taxes for wealthy individuals and corporations while significantly increasing the budget deficit. The legislation was largely crafted behind closed doors without careful analysis – at one point, a version of the bill was edited with handwritten notes in the margin – and even some members of Congress who supported the bill have claimed they don’t know what it will really do.

After the first round of negotiations on the bill began in the summer of 2017, American Oversight launched an investigation to uncover the truth behind the talking points that were coming out of the White House and Congress. In October, we sued the Treasury Department and the Office of Management and Budget (OMB) to force the release of their communications with Congress regarding tax reform.

When the final legislation was passed in December, we submitted a third round of Freedom of Information Act requests to both agencies seeking their communications with Congress and outside groups. These FOIAs covered the time period between our initial requests and the final passage of the bill, and should shed light on how key tax breaks and loopholes were inserted into the legislation.

Related Documents

December 8, 2021

Treasury Department Emails Regarding Multinational Corporations Lobbying for Tax Cuts

Department of the Treasury
Agency Record
March 19, 2020

Public Records Request to the Nevada Department of the Administration for Communications with Treasury or the White House about Opportunity Zones

Nevada Department of Administration
FOIA Request
March 19, 2020

Public Records Requests to the Nevada Department of the Administration for Communications about Opportunity Zones

Nevada Department of Administration
FOIA Request
November 29, 2019

OGE Communications About Trump Cabinet Member Ethics Agreements

Office of Government Ethics
Agency Record
June 7, 2019

Treasury Congressional Communications Regarding 2017 Tax Reform

Department of the Treasury
Agency Record
March 11, 2019

FOIA to Treasury Regarding Multinational Corporation Lobbying for Tax Cuts

Department of the Treasury
FOIA Request
March 11, 2019

FOIA to Treasury Seeking Treasury Officials’ Calendars

Department of the Treasury
FOIA Request
March 11, 2019

FOIA to Treasury Seeking Text Messages of Treasury Tax Policy Official

Department of the Treasury
FOIA Request
December 10, 2018

OGE Communications About Trump Cabinet Member Ethics Agreements

Office of Government Ethics
Agency Record
September 24, 2018

OGE 2017 Communications About Trump Cabinet Member Ethics Agreements – Labor

Office of Government Ethics
Agency Record
September 20, 2018

OGE Communications About Trump Cabinet Member Ethics Agreements

Office of Government Ethics
Agency Record
July 16, 2018

OMB Congressional Communications Regarding Tax Reform

White House - Office of Management and Budget
Agency Record
June 20, 2018

OGE 2017 Communications About Trump Cabinet Member Ethics Agreements – Pruitt, Mnuchin, McMahon, Price

Office of Government Ethics
Agency Record
April 13, 2018

U.S. House Motion to Intervene: American Oversight v. Treasury and OMB – Tax Reform

Department of the Treasury, White House - Office of Management and Budget
Litigation
March 15, 2018

No Records Response From OMB Regarding Tax Reform

White House - Office of Management and Budget
Agency Reply
February 16, 2018

OMB Tax Reform Communications with External Entities

White House - Office of Management and Budget
Agency Record
January 16, 2018

Treasury Tax Reform Communications with External Entities

Department of the Treasury
Agency Record
December 20, 2017

Follow-Up FOIA to Treasury Regarding Tax Reform Stakeholders

Department of the Treasury
FOIA Request
December 20, 2017

Follow-Up FOIA to Treasury Regarding Tax Reform and Communications with Congress

Department of the Treasury
FOIA Request
December 20, 2017

Follow-Up FOIA to OMB Regarding Tax Reform

White House - Office of Management and Budget
FOIA Request
December 20, 2017

Follow-Up FOIA to OMB Regarding Tax Reform and Communications with Congress

White House - Office of Management and Budget
FOIA Request
December 14, 2017

No Records Response From IRS Regarding Tax Legislation

Treasury - Internal Revenue Service
Agency Reply
November 30, 2017

FOIA to Treasury Regarding Tax Reform Analysis

Department of the Treasury
FOIA Request
November 30, 2017

FOIA to Treasury Office of Secretary and Office of Legislative Affairs Regarding Tax Reform Analysis

Department of the Treasury
FOIA Request
November 30, 2017

FOIA to Treasury Office of the Secretary Seeking Records of Analysis of Impact of Tax Reform

Department of the Treasury
FOIA Request
November 30, 2017

FOIA to Treasury Office of Tax Policy Seeking Records Related to Tax Reform Impact Made Available to Outside Entities

Department of the Treasury
FOIA Request
November 7, 2017

No Records Response From IRS Regarding Tax Reform

Treasury - Internal Revenue Service
Agency Reply
October 5, 2017

Complaint: American Oversight v. Treasury and OMB – Tax Reform

Department of the Treasury, White House - Office of Management and Budget
Litigation
August 17, 2017

Treasury Rejection of FOIA Request Regarding Tax Reform

Treasury - Internal Revenue Service
Agency Reply
August 7, 2017

FOIA to Treasury for Tax Legislation Communications with Outside Groups

Department of the Treasury
FOIA Request
August 7, 2017

FOIA to Treasury for Tax Reform Communications with Congress

Department of the Treasury
FOIA Request
August 7, 2017

FOIA Request to IRS Tax Legislation IRS Staff to Third Party

Treasury - Internal Revenue Service
FOIA Request
August 7, 2017

FOIA Request to IRS Tax Legislation IRS Staff to Congress

Treasury - Internal Revenue Service
FOIA Request
August 7, 2017

FOIA to OMB Seeking External Communications Regarding Tax Reform

White House - Office of Management and Budget
FOIA Request
August 7, 2017

FOIA to OMB Seeking Communications Regarding Tax Legislation

White House - Office of Management and Budget
FOIA Request