AICPA Tax Compendium

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

The tax legislative proposals in the most recent 2023 compendium promote simplicity and fairness and would improve tax administration. The proposals cover a range of tax issues affecting individuals, businesses, and trusts and estates, and exempt organizations.

The 49 tax legislative proposals in the most recent 2021 compendium promote simplicity and fairness and would improve tax administration. The proposals cover a range of tax issues affecting individuals, businesses, and 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, and they promote simplicity and fairness.

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

February 7, 2023 - AICPA Compendium of Tax Legislative Proposals and cover letter

October 8, 2021 - AICPA Compendium of Tax Legislative Proposals and cover letter

January 17, 2017 - AICPA Compendium of Tax Legislative Proposals

March 17, 2015 - AICPA Compendium of Tax Legislative Proposals 

February 19, 2014 - AICPA Compendium of Tax Legislative Proposals 

February 2013 - AICPA Compendium of Tax Legislative Proposals 

November 2010 - AICPA Compendium of Tax Legislative Proposals  

July 1, 2009 - AICPA Compendium of Tax Legislative Proposals