AICPA RSS
x
Username

Password

Remember Me Register | Forgot Username? | Password?


Home Interest Areas Tax Resources Tax Legislation & Policy Advocacy

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 34
Order by:


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 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

Pat Thompson Testimony - Hearing on Small Businesses and Tax Reform March 3, 2011

Testimony:  Congress should simplify the tax rules for all small businesses when it writes tax reform legislation, Patricia Thompson, chair of the Tax Executive Committee of the AICPA, told the House Ways and Means Subcommittee on Select Revenue Measures. The Select Revenue Measures Subcommittee hearing focused on the particular burdens the
Published on October 06, 2011

Annette Nellens Testimony at Hearing on Burdens on Individuals and Families

Testimony:  Annette Nellen, chair of the Individual Income Tax Technical Resource Panel, testified on behalf of the AICPA before the Committee on Ways and Means, U.S. House of Representatives, on April 13, 2011 at a Hearing on How the Tax Code's Burdens on Individuals and Families Demonstrate the Need for Comprehensive
Published on April 13, 2011

AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS

Testimony:  Annette Nellen, chair of the Individual Income Tax Technical Resource Panel, testified on behalf of the AICPA before the Committee on Ways and Means on a hearing on April 13, 2011 on How the Tax Code’s Burdens on Individuals and Families Demonstrate the Need for Comprehensive Tax Reform.
Published on April 12, 2011

Pat Thompsons Testimony at Small Businesses and Tax Reform Hearing

Testimony:  Patricia Thompson, chair of the Tax Executive Committee, submitted written testimony on behalf of the AICPA at the Subcommittee on Select Revenue Measures, Committee on Ways and Means, hearing on Small Businesses and Tax Reform on March 3, 2011.
Published on April 12, 2011

Letter to Ways and Means regarding Simplification, December 1999

Legislative Letters:  Letter to Ways and Means regarding Simplification, December 1999
Published on March 25, 2011

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

White Paper:  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
Published on March 12, 2011

Page  1 2 3
Showing results 1 – 15 of 34
Show Results per page
Copyright © 2006-2013 American Institute of CPAs.