Advocacy

    Tax Advocacy - Legislation and Policy 

    The AICPA advocates for good tax policy by: (1) educating the public on the principles of good tax policy through issuance of tax policy concept statements; (2) participating in hearings, meetings, and conferences to promote good tax policy, particularly simplification of the tax laws, and to provide recommendations on how to reduce the "tax gap;" and (3) issuing an annual compendium of legislative proposals focused on noncontroversial proposals to simplify or correct perceived technical problems with provisions in the Internal Revenue Code.

    Tax Policy Concept Statements
     
    Tax Policy Concept Statement No. 1—Guiding Principles of Good Tax Policy: A Framework for Evaluation of Tax Proposals

    This tax policy concept statement provides a framework to help answer the question: How should proposals to change existing tax rules be analyzed? This question is answered by providing and discussing ten principles that are commonly cited and used as indicators of "good tax policy."

    Tax Policy Concept Statement No. 2—Guiding Principles for Tax Simplification

    In this tax policy concept statement, the AICPA reaffirms its support of efforts to reduce complexity in existing federal and state tax laws, and to curtail incremental complexity in the future. The statement sets forth guiding principles to be used in the development of simpler tax legislation and regulations.

    Tax Policy Concept Statement No. 3—Guiding Principles for Tax Law Transparency

    This concept statement addresses the "good tax policy" principle of transparency—the basic notion that taxpayers should know (1) that a tax exists, and (2) how and when the tax is imposed on them and others. The statement recommends guiding principles to be used in the development of more transparent tax law.

    Tax Policy Concept Statement 4 —Guiding Principles for Tax Equity and Fairness

    This concept statement addresses the "good tax policy" principle of equity and fairness. The statement identifies and defines seven “dimensions” that should be considered when assessing tax equity and fairness. The statement recommends guiding principles to be used in the development of more equitable and fair tax laws. 

     

     

    Open Hide documents in this section

    Page  1 2 3
    Showing results 1 - 15 of 40
    Order by:


    Summary of 2013 and 2014 Proposals on Due Dates

    Overview This is a summary of the various proposals in Congress regarding due dates of tax and information returns.
    Published on April 04, 2014

    Update on the Due Dates Proposals in 2014 - Administration and Tax-Writing Committee Chairs

    Overview This is analysis of the 2014 proposals regarding due dates, including the Administration's 2015 Fiscal Year Revenue Proposals, and the Tax-Writing Committee Chairs (Baucus and Camp) Discussion Drafts.
    Published on April 04, 2014

    Cash Method of Accounting Proposal

    Comment Letter The AICPA submits a comment letter in response to the Senate Finance Committee staff's tax reform discussion draft.  The AICPA strongly opposes the limitation on the use of the cash method of accounting for natural persons and non-natural persons.
    Published on December 12, 2013

    AICPA Letter to Congress on 9100 Relief

    Comment Letter The AICPA recommends that the Congress give the IRS the permission to grant the 9100 penalty relieft for certain elections.f
    Published on October 15, 2013

    AICPA Comment on Section 9100 Relief

    Comment Letter
    Published on October 14, 2013

    Internal Revenue Service Operations and the 2013 Tax Return Filing Season Testimony

    Comment Letter Jeffrey Porter, Chair of the AICPA Tax Executive Committee, submitted written testimony on Monday to the House Ways and Means Committee in response to the Committee’s recent hearing on “Internal Revenue Service Operations and the 2013 Tax Return Filing Season”.   It was recommended that Congress pass legislation that would permit
    Published on May 08, 2013

    Comments to House Ways & Means Committee Pensions & Retirement Tax Reform Working Group

    Comment Letter The AICPA submitted comments to five of the eleven U.S. House, Ways and Means Committee, Tax Reform Working Groups established by Chairman Dave Camp and Ranking Member Sander Levin. This submission is addressed to the Pensions & Retirement Tax Reform Working Group and includes our recommendations on retirement plans and trust,
    Published on April 25, 2013

    Comments to House Ways and Means Income and Tax Distribution Tax Reform Working Group

    Comment Letter The AICPA submitted comments to five of the eleven U.S. House, Ways and Means Committee, Tax Reform Working Groups established by Chairman Dave Camp and Ranking Member Sander Levin. This submission is addressed to the Income and Tax Distribution Tax Reform Working Group and includes our proposal on inflation adjustments. (April
    Published on April 25, 2013

    Comments to House Ways & Means Charitable Tax Reform Working Group

    Comment Letter The AICPA submitted comments to five of the eleven U.S. House, Ways and Means Committee, Tax Reform Working Groups established by Chairman Dave Camp and Ranking Member Sander Levin.  This submission is addressed to the Charitable Tax Reform Working Group.  (April 2013)
    Published on April 25, 2013

    Comments to House Ways & Means Education & Family Benefits

    Comment Letter The AICPA submitted comments to five of the eleven U.S. House, Ways and Means Committee, Tax Reform Working Groups established by Chairman Dave Camp and Ranking Member Sander Levin. This submission is addressed to the Education & Family Benefits Tax Reform Working Group. (April 2013)
    Published on April 25, 2013

    House Ways & Means Committee Small Business/Passthrough Tax Reform Working Group

    Comment Letter The AICPA submitted comments to five of the eleven U.S. House, Ways and Means Committee, Tax Reform Working Groups established by Chairman Dave Camp and Ranking Member Sander Levin. This submission is addressed to the Small Business / Passthroughs Tax Reform Working Group. (April 2013)
    Published on April 25, 2013

    HR 901 Bill Text

    Federal Law This is the bill text legislative language of HR 901 on due dates proposed legislation.
    Published on March 01, 2013

    S. 420 Bill Text

    Federal Law This is the bill text legislative language of S. 420, the due dates proposed legislation.
    Published on March 01, 2013

    Tax Advocacy - Legislation and Policy

    Overview List of tax policy concept statements.
    Published on May 15, 2012

    Tax reform letter to SFC and WM members

    Article February 2011 Letter transmitting Tax Policy and Tax Reform materials to tax-writing committees.
    Published on May 15, 2012

    Page  1 2 3
    Showing results 1 – 15 of 40
    Show Results per page
    Copyright © 2006-2014 American Institute of CPAs.