AICPA Tax Policy and Tax Reform Materials 


    AICPA Tax Policy and Tax Reform Materials

    The AICPA has a longstanding tradition of advocating for sound tax policy. In that regard, the AICPA has developed four tax policy concept statements and published material on fundamental tax reform, as well as on reform of the social security system. In addition, the AICPA has submitted testimony and written comments on various issues related to fundamental tax reform.


    I.    AICPA Tax Policy Concept Statements   


    II.   AICPA Fundamental Tax Reform Materials

            Tax Reform Alternatives for the 21st Century (2009) 

            Understanding Tax Reform: A Guide to 21st Century Alternatives (2005) 

            Flat Taxes and Consumption Taxes: A Guide to the Debate (1995)


    III.  AICPA Submissions and Testimony on Tax Reform 

            March 7, 2012 Testimony on Opportunities for Savings:  Removing Obstacles for Small Businesses

            November 15, 2011 Testimony on Small Business Health Insurance Tax Credit 

            October 14, 2011  Letter to Joint Select Committee on Deficit Reduction


            April 13, 2011 Testimony on Burdens on Individuals and Families

            March 3, 2011 Testimony on Small Businesses and Tax Reform

            February 2011 Letter Transmitting Tax Policy and Tax Reform Materials to Tax-writing Committees

            July 2010 Submission to the National Commission on Fiscal Responsibility and Reform

            October 2009 Submission to the President's Economic Recovery Advisory Board's re Tax Reform

            2007 Submissions on the Tax Gap 
                    - Testimony at House Ways and Means Oversight Subcommittee hearing (March 2007) 
                    - Testimony at IRS Oversight Board hearing (March 2007) 
                    - Statement at Treasury Roundtable Discussion (March 2007) 
                    - Testimony at Senate Finance Committee hearing (April 2007) 
                    - Testimony House Small Business Committee hearing (April 2007) 

            2002 Comments on the Tax Simplification Act of 2002

            2002 Comments on JCT Tax Simplification Proposals


    IV. AICPA/ABA/TEI Joint Simplification Efforts

            December 1999 Letter to Congressional tax-writing committees re simplification

            February 2000 Joint AICPA/ABA/TEI Joint Simplification Proposals

            February 2001 Joint AICPA/ABA/TEI Letter to Treasury re simplification proposals

            June 2001 AICPA/ABA/TEI Letter to Congressional tax-writing committees re simplification

            Transcript of Joint AICPA/ ABA/ and TEI Conference on Tax Simplification (December 2001)  

     

             April 2002 Joint AICPA/ABA/TEI Letter to Treasury re Treasury's simplification initiative

            September 2002 Joint AICPA/ABA/TEI letter to Treasury re simplification

            March 2003 Joint AICPA/ABA/TEI letter to Treasury re simplification proposals in the Budget

            February 2004 Joint AICPA/ABA/TEI letter to Treasury re simplification proposals in the Budget


    V.    
    AICPA Submissions on Reform of Specific Technical Provisions

    Major Legislatives Initiatives

    AICPA is actively pursuing or has published positions on a number of major legislative proposals regarding such important matters as patenting of tax ideas and estate and gift tax reform. For AICPA legislative positions and proposals in specific technical areas, please refer to the portions of the AICPA website related to those specific technical areas.

    Compendium of Simplification and Technical Proposals

    The AICPA publishes an annual compendium of simplification and technical proposals. The compendium's proposals do not relate to major legislative initiatives, are not unduly controversial, and are designed to correct perceived technical problems in the Code or promote simplicity and fairness.

    White Papers

    On occasion, the AICPA develops white papers on possible areas for legislative reforms. 

     

     

     

     

     

     




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