The Tennessee General Assembly recently passed important legislation to repeal the state’s Certificate…
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CFIF Thanks Legislative Champions of Certificate of Need (CON) Reform in Tennessee

The Tennessee General Assembly recently passed important legislation to repeal the state’s Certificate of Need (CON) requirements for acute care hospitals and other critical healthcare services. Pending Governor Bill Lee’s signature, the bill paves the way for more choices and better-quality care for patients across the state.

CON laws compel hospitals and other healthcare providers to demonstrate a “need” for and to receive special government permission to build new facilities and offer certain new healthcare services. Not only is that approval process governed by a government board unaccountable to voters, but incumbent providers also get a say in whether new facilities are permitted to open or new services can be offered by competitors in their geographic footprint.

Simply…[more]

April 23, 2026 • 10:49 AM
Beware Limiting the Federal Corporate State and Local Tax (C-SALT) Deduction Without Lowering Rates
By Timothy H. Lee
Thursday, April 03 2025
Amid rising economic uncertainty, few ideas could be more counterproductive than raising taxes on American businesses and employers.   Alarmingly, however, some in Washington, D.C., advocate reduction or outright elimination of the federal corporate state and local tax (C-SALT) deduction without proportionally lowering the corporate tax rate.  Doing so would increase the amount of revenue that businesses owe the federal government, thereby amounting to a tax hike by definition.   Although unfamiliar to many Americans, the C-SALT deduction in question plays a crucial role…
 
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Notable Quote   
 
"In 2025, the Republican-led One Big Beautiful Bill Act created a federal school choice tax credit program -- the first of its kind.The program allows states and Washington, DC, to opt in. Governors can make that decision on their own, though legislatures can also step in.So far, 30 states say they plan to participate, including five with Democratic governors (though in Kansas and Kentucky, Republican…[more]
 
 
— Ingrid Jacques, USA Today
 
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