PSLmodels / Cost-of-Capital-Calculator

A cost of capital and effective tax rate calculator

Home Page:https://ccc.pslmodels.org

Geek Repo:Geek Repo

Github PK Tool:Github PK Tool

Separate the interest deductibility haircut into a haircut for corporations and for non-corporations.

codykallen opened this issue · comments

Given that the Tax Cuts and Jobs Act changes the treatment of interest paid for C corporations but not for pass-throughs, this is probably necessary (even though the TCJA applies a cap on interest deductibility to 30% of adjusted taxable income, rather than as a true haircut).

Although potentially useful, this is no longer required for my work. If you think it worthwhile, I can leave it open. If not, I'll close it.

This issue has been addressed with PR #204