By Document Type
This page provides information on issues and AICPA comments made on proposed federal legislation, proposed uniformity initiatives of the Multistate Tax Commission and other organizations, with a primary focus on taxpayers in a multi-state environment.
The State and Local Technical Resource Panel continues to monitor these advocacy issues.
Below are recent developments in this area:
State Tax Tribunals
Mobile Workforce Legislation
AICPA supports the Congressional effort to provide a uniform national standard of more than 30 days before income tax withholding and reporting is required in a non-resident state. See overview on this bill and issues involved.
Sales and Use Tax Reporting
An evolving issue is proposed statutes similar to the Colorado statue regarding sales and use tax notice and reporting requirements. The AICPA has commented on the Multistate Tax Commission's proposed draft model statute on this. AICPA also submitted comments to Congress on the proposed Marketplace Fairness Act of 2013.
State Sales Tax on Accounting Services
Several states continue to be interested in expanding sales tax to services, including professional services, such as accounting. The AICPA assists state societies with advocating against a state sales tax on accounting services.
Comprehensive List of Advocacy Issues
For practice support resources in this area, visit the State and Local Resources page.
It contains checklists, webinars, articles, tools and practice aids to assist members in tax practice.
2014 Tax Advocacy Comment Letters Recent comment letter submissions
AICPA Employee Benefit Plans Expert Panel
Employee Benefit Plan Audit Quality Center Executive Committee
Credentials and Designations
AICPA Individual Memberships
Sample Engagement Letters
Regulatory and Statutory Issues