AICPA Tax Compendium

AICPA Compendium of Tax Legislative Proposals – Simplification and Technical Tax Proposals

The AICPA has developed and submitted to Congress a compendium of tax legislative proposals that would simplify or make technical corrections to the nation’s tax laws.  Our AICPA recommendations focus on improving tax administration, making the tax code fairer, and effectively promoting important policy objectives.

The 34 tax legislative proposals in the most recent 2017 compendium promote simplicity and fairness and would improve tax administration. The proposals cover a range of tax issues affecting individuals, businesses, trusts and estates, and exempt organizations.

The tax legislative proposals focus on provisions in the Internal Revenue Code that:

  • need attention,
  • are technical in nature, and
  • perhaps can be more readily resolved.

It is intended that these tax legislative proposals not be unduly controversial, but instead promote simplicity and fairness.

The AICPA continues to develop new proposals as issues and legislative recommendations are identified.

January 17, 2017 - AICPA Compendium of Legislative Proposals

March 17, 2015 - AICPA Compendium of Legislative Proposals 

February 19, 2014 - AICPA Compendium of Legislative Proposals 

February 2013 - AICPA Compendium of Legislative Proposals 

November 2010 - AICPA Compendium of Legislative Proposals  

July 1, 2009 - AICPA Compendium of Legislative Proposals