Tax Reform Hearings of the 114th Congress

Below are links to these hearings, categorized as follows:

Professor Nellen's Major Federal Tax Reform Website - click here.       
AICPA tax reform links
Tax Reform Hearings of prior Congresses: 115th   113th    112th     111th      110th

Look for Joint Committee on Taxation reports for the hearings listed below - http://www.jct.gov

Additional tax reform links for the 114th Congress - here

Tax Reform In General

• 5/25/16 - HWM - Perspectives on the Need for Tax Reform
• 5/24/16 - SFC - Debt vs. Equity: Corporate Integration Considerations
  • JCT report
• 5/17/16 - SFC - Integrating the Corporate and Individual Tax Systems: The Dividends Paid Deduction Considered
  • JCT report
• 5/12/16 - HWM - Member Day Hearing on Tax Reform
• 4/26/16 - SFC - Navigating Business Tax Reform
• 4/20/16 - JEC - Is Our Complex Code To Taxing on the Economy?
• 4/13/16 - HWM - Fundamental Tax Reform Proposals   [advisory memo]  [video and testimony]
• 3/22/16 - HWM - Member Day Hearing on Fundamental Tax Reform Proposals
• 2/2/16 - HWM - Reaching America's Potential
• 10/7/15 - HWM - The Rising Costs of Higher Education and Tax Policy  +  Video
• 3/10/15 - SFC - Tax Complexity, Compliance, and Administration: The Merits of Simplification in Tax Reform
• 3/3/15 - SFC - Fairness in Taxation
• 2/24/15 - SFC - Tax Reform, Growth and Efficiency
• 2/10/15 - SFC - Getting to Yes on Tax Reform: What Lessons Can Congress Learn from the Tax Reform Act of 1986?

International Considerations

• 2/24/16 - HWM - International Tax Reform
• 12/1/15 - HWM - Boustany statement at hearing on OECD BEPS project
• 7/30/15 - PSI - Impact of the U.S. Tax Code on the Market for Corporate Control and Jobs
• 6/24/15 - HWM - Repatriation of Foreign Earnings as a Source of Funding for the Highway Trust Fund
• 3/17/15 - SFC - Building a Competitive U.S. International Tax System

Estate Tax Reform

• 3/18/15 - HWM - Burden of the Estate Tax on Family Businesses and Farms  +  video  or  video

Small Business Taxation

• 5/24 & 26/16 - HSBC - The Sharing Economy: A Taxing Experience for New Entrepreneurs - Part 1  and  Part 2
• 4/15/16 - HSBC - Tax Reform: Ensuring that Main Street Isn't Left Behind  [includes video link]
• 7/22/16 - HSBC - How Tax Compliance Obligations Hinder Small Business Growth   [video]
• 4/13/16 - HSBC - Keep It Simple: Small Business Tax Simplification and Reform, Main Street Speaks  [video]
• 4/13/16 - HSBC - Keep It Simple: Small Business Tax Simplification and Reform, the Commissioner Responds

Retirement Savings

• 1/28/16 - SFC - Helping Americans Prepare for Retirement: Increasing Access, Participation and Coverage in Retirement Savings Plans

Environment/Energy/Transportation Tax Considerations

• 6/14/16 - SFC - Energy Tax Policy in 2016 and Beyond
• 6/24/15 - HWM - Repatriation of Foreign Earnings as a Source of Funding for the Highway Trust Fund + video  (or here)
• 6/17/15 - HWM - Long-Term Financing of the Highway Trust Fund  + video

TaxAdministration

• 4/19/16 - HJC - Executive Overreach ... IRS Abuse
• 4/12/16 - SFC - Cybersecurity and Protecting Taxpayer Information [includes video]
• 3/12/15 - SFC - Protecting Taxpayers from Schemes and Scams During the 2015 Tax Filing Season

Social Security

• [none yet]

WorkerClassification

• [none yet]

State Tax Reform

• 6/17/15 - HJC - Markup of: H.R. 2584, the “Business Activity Tax Simplification Act of 2015”; H.R. 2315, the “Mobile Workforce State Income Tax Simplification Act of 2015”; and H.R. 1643, the “Digital Goods and Services Tax Fairness Act of 2015”
• 6/2/15 - HJC - Nexus Issues: Legislative Hearing on H.R. 2315, the “Mobile Workforce State Income Tax Simplification Act of 2015”, H.R. 1643 the “Digital Goods and Services Tax Fairness Act of 2015”, and H.R. __, the “Business Activity Tax Simplification Act of 2015”

SFC = Senate Finance Committee        SBC - Senate Budget Committee           SSCA = Senate Special Committee on Aging          HWM = House Ways & Means Committee    

CRS = Congressional Research Service          SST - House Committee on Science, Space and Technology       SCST - Senate Commerce, Science & Transportation Committee

HSBC = House Small Business Committee     SSBE - Senate Small Business & Entrepreneurship Committee

JEC - Joint Economic Committee         JCT = Joint Committee on Taxation     CBO = Congressional Budget Office

HJC = House Judiciary Committee            SHELP = Senate Committee on Health, Education, Labor, and Pensions          

PSI - Senate Permanent Subcommittee on Investigations      HCOB - House Committee on the Budget              HTIC - House Transportation and Infrastructure Committee

This page last revised on June 15, 2016                                               Professor Annette Nellen

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Additional Links

Senator Hatch's 7 principles of tax reform - see 12/16/14 press release

Senators Hatch and Wyden form 5 bipartisan working groups on tax reform (1/15/15 press release).

Senate Finance Committee Republican staff report (300 pages) - Comprehensive Tax Reform for 2015 and Beyond, with intro by Senator Hatch. Released 12/11/14.

SFC seeking input on tax reform by 4/15/15 (3/11/15 press release).

Report of SFC Democratic staff - How Tax Pros Make the Code Less Fair and Efficient: Several New Strategies and Solutions, 3/3/15

Camp's H.R. 1 (113rd Congress)  + CRFB summary and links

Senator Rubio (3/4/15) - Economic Growth and Family Fairness Tax Reform Plan

Congressman Nunes - H.R. xxx (113rd), American Business Competitiveness Act of 2014 - summary + Tax Notes article + The Hill (2/18/15)

Senator Cardin, S. 3005 (113rd), Progressive Consumption Tax Act + press release of 12/12/14.

Senator Coburn's Tax Decoder released in December 2014 before he retired.

Modifications to Income Tax

President Obama's FY 2017 budget and greenbook documents:

 FY2016 Greenbook

http://www.whitehouse.gov/omb/budget/

 http://www.whitehouse.gov/sites/default/files/omb/budget/fy2015/assets/budget.pdf

Budget Proposals - House and Senate - What do they say about tax reform?

Senate - http://www.budget.senate.gov/republican/public/

House - http://budget.house.gov/

 http://budget.house.gov/uploadedfiles/fy16budget.pdf