The GAO estimated that 21 percent of taxpayers would owe money under the new law, versus 18 percent under the prior law, because of changes in the way withholding is calculated.

Here are some proposed terms and definitions that might make creating, passing and implementing “surprise billing” legislation easier.

Gerry Cotten, who ran Quadriga off his laptop, died traveling in India -- ironically, no one has been able to recover his passwords.

A majority of HR professionals believe foreign-born talent plays a positive role in driving U.S. innovation and economic growth.