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Tax Legislation & Policy

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Tax 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.

AICPA Tax Penalties Reform Documents

AICPA has submitted various comments on penalties tax reform, including the 2013 updated AICPA report on civil tax penalties and legislative proposals.

AICPA Small Business Tax Reform Comments

AICPA has submitted a letter and written statement for the record of the May 15, 2013 hearing of the House Ways and Means Committee Select Revenue Subcommittee hearing on Chairman Camp's small business tax reform proposal.

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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

AICPAs Testimony at U.S. Senate, Committee on Finance, Hearing on Identity Theft, Tax Fraud & Tax Reform

Testimony: The AICPA testified at a U.S. Senate, Committee on Finance, hearing on Identity Theft, Tax Fraud & Tax Reform: Moving Forward with Solutions on April 16, 2013. On behalf of the AICPA, Jeffrey Porter testified on identity theft, the tax filing season, IRS preparer registration, information reporting, due dates, tax
Published on April 16, 2013

Penalties Reform

Report: This page includes various AICPA comments on penalties tax reform, including the 2013 updated AICPA report on civil tax penalties and legislative proposals.
Published on April 15, 2013

AICPA Cover Letter on Civil Tax Penalties Report and Legislative Proposal Submission - April 11, 2013

Comment Letter: This is the April 11, 2013 AICPA cover letter to Congress regarding the 2013 updated AICPA Report on Civil Tax Penalties: The Need for Reform, and AICPA legislative proposals on civil tax penalties.
Published on April 11, 2013

AICPA Letter to Congress on AICPA Penalties Report and Proposals - April 11, 2013

Updated 2013 AICPA Report on Civil Tax Penalties The Need for Reform

Report: This is the 2013 updated AICPA Report on Civil Tax Penalties: The Need for Reform. It was submitted to Congress on April 11, 2013.
Published on April 11, 2013

2013 Updated AICPA Report on Civil Tax Penalty Reform - April 11, 2013

Report: This is the 2013 updated AICPA Report on Civil Tax Penalty Reform, submitted to Congress on April 11, 2013.
Published on April 11, 2013

AICPA Legislative Proposals on Civil Tax Penalties - April 11, 2013

Comment Letter: This is the April 11, 2013 AICPA legislative proposals on civil tax penalties.
Published on April 11, 2013

AICPA Legislative Proposals on Civil Tax Penalties - April 11, 2013

Comment Letter: This is the 2013 AICPA legislative proposals on civil tax penalties.
Published on April 11, 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

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