Tax Reform Hearings of the 113th Congress

Below are links to these hearings, categorized as follows:

Tax Reform In General

• 7/30/14 - HWM - Dynamic Analysis of the Tax Reform Act of 2014

• 7/29/14 - SFC - Tobacco: Taxes Owed, Avoided, and Evaded

• 6/25/14 - HWM - Markup H.R. 3393, Student and Family Tax Simplification Act; H.R. 4935, Child Tax Credit Improvement Act of 2014

• 6/24/14 - SFC - Less Student Debt from the Start: What Role Should the Tax System Play?

• 5/29/14 - HWM - Markup of various extenders bills

• 4/29/14 - HWM - Markup of various extenders bills

• 4/8/14 - HWM - Benefits of Permanent Tax Policy for America's Job Creators

• 4/4/14 - SFC - Extenders, Technical Corrections and Deadwood

• 3/13/14 - SFC - Innovative Ideas to Strengthen and Expand the Middle Class

• 7/31/13 - JEC - Lessons from Reagan: How Tax Reform Can Boost Economic Growth

• 4/25/13 - HWM - Tax Reform and Residential Real Estate

  • JCT, Present Law, Data, And Analysis Relating To Tax Incentives For Residential Real Estate, JCX-10-13 (4/22/13)

• 3/20/13 - HWM - Ways and Means Financial Products Tax Reform Discussion Draft

• 2/14/13 - HWM - Tax Reform and Charitable Contributions

  • JCT, Present Law And Background Relating To The Federal Tax Treatment Of Charitable Contributions, JCX-4-13 (2/11/13)

• Hearings on the 501(c)(4) contorversy that surfaced in May 2013

International Considerations

• 7/22/14 - SFC - The U.S. Tax Code: Love It, Leave It or Reform It!

• 4/1/14 - PSI - Caterpillar's Offshore Tax Strategy

• 2/26/14 - PSI - Offshore Tax Evasion: The Effort to Collect Unpaid Taxes on Billions in Hidden Offshore Accounts

• 6/13/13 - HWM - Tax Reform: Tax Havens, Base Erosion and Profit-Shifting  +  video

• CBO, Options for Taxing U.S. Multinational Corporations, Jan. 2013

  • Congressman Camp letter to CBO on concerns with the report (1/24/13) - here

  • CBO response letter to Congressman Camp (2/15/13) - here

• 5/21/13 - PSI - Offshore Profit Shifting and the U.S. Tax Code - Part 2 (Apple Inc.)

  • Part I was in 112th Congress on 9/20/12

  • Additional information from the subcommittee

Estate Tax Reform

• [none ]

Internet / Telecom

• 6/18/14 - HJC - Markup of H.R. 3086 to make the Internet Tax Freedom Act permanent (passed in committee 30-4)

  • H.Rept. 113-510 (7/3/14)

• Note: The Internet Tax Freedom Act expires 11/1/14

Small Business Taxation

• 6/10/14 - HSBC - Cash Accounting: A Simpler Method for Small Firms?
• 4/9/14 - HSBC - The Biggest Tax Problems for Small Business
• 10/2/13 - HSBC - The Challenge of Retirement Savings for Small Employers

• 7/17/13 - SSBE - Small Business Tax Reform: Making the Tax Code Work for Entrepreneurs and Startups    [21st Century blog post 7/21/13]

• 5/15/13 - HWM - Small Business and Pass-Through Entity Tax Reform Discussion Draft

Retirement Savings

• 9/17/14 - HWM - Private Employer Defined Benefit Pension Plans
• 9/16/14 - SFC - Retirement Savings 2.0: Updating Savings Policy for the Modern Economy
• 7/23/14 - SFC - Saving for an Uncertain Future: How the ABLE Act can Help People with Disabilities and their Families
• 2/26/14 - SFC - Retirement Savings for Low-Income Workers
• 12/18/13 - SFC - The Role of Social Security, Defined Benefits, and Private Retirement Accounts in the Face of the Retirement Crisis
• 10/2/13 - HSBC - The Challenge of Retirement Savings for Small Employers

Environment/Energy/Transportation Tax Considerations

• 12/3/14 - SFC - Natural Gas Vehicles: Fueling American Jobs, Enhancing Energy Security, and Achieving Emissions Benefits
• 9/17/14 - SFC - Reforming America's Outdated Energy Tax Code
• 5/6/14 - SFC - New Routes for Funding and Financing Highways and Transit
  • JCT, Overview Of Selected Tax Provisions Relating To The Financing Of Surface Transportation Infrastructure - JCX-49-14 (5/5/14)
• 7/31/13 - SFC - Powering Our Future: Principles for Energy Tax Reform

Tax Administration

• 4/8/14 - SFC - Protecting Taxpayers from Incompetent and Unethical Return Preparers

  • JCT, Present Law And Background Related To The Regulation Of Conduct Of Paid Tax Return Preparers - JCX-34-14 (4/4/14)

• 4/16/13 - SFC - Tax Fraud and Tax ID Theft: Moving Forward with Solutions

  • JCT, Present Law And Background Information Related To Selected Tax Procedure And Administration Issues - JCX-9-13 (4/15/13)

Social Security

• 12/9/14 - SFC - Social Security: Is a Key Foundation of Economic Security Working for Women?

• 7/24/14 - SFC - Social Security: A Fresh Look at Workers' Disability Insurance

• 5/21/14 - SFC - Strengthening Social Security to Meet the Needs of Tomorrow's Retirees

• 6/5/13 - HWM - How Social Security Protects the Benefits of Those Who Cannot Protect Themselves

• 4/26/13 - HWM - Challenges Facing the Next Commissioner of Social Security

Worker Classification

• [none ]

State Tax Reform

• 4/29/14 - HJC - H.R. 1129, the Mobile Workforce State Income Tax Simplification Act of 2013

• 3/12/14 - HJC - Exploring Alternative Solutions on the Internet Sales Tax Issue

• 2/26/14 - HJC - H.R. 2992, the Business Activity Tax Simplification Act of 2013

• 3/19/13 - HWM - Tax Reform and Tax Provisions Affecting State and Local Governments

  • JCT, Present Law And Background Information Related To Federal Taxation And State And Local Government Finance - JCX-7-13 (3/15/13)

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          HCEL = House Committee on Education and Labor

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

This page last revised on SDecember 1, 2014.                                                                                 Professor Annette Nellen