Project 2025 Tracker / What’s done, what’s next

22. Department of the Treasury · Notable · Needs Congress

Cap deductible untaxed employee benefits at $12,000 per employee per year

Not started

“To reduce this tax bias against wages (as opposed to employee benefits), the next Administration should set a meaningful cap (no higher than $12,000 per year per full-time equivalent employee—and preferably lower) on untaxed benefits that employers can claim as deductions.”

What has happened

  1. Not started

    No action found yet. This entry is the starting point, not a finding.

Action
restrict
Object
employer deduction for untaxed employee benefits
ID
1938