Tax Reform Hearings of the 115th 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: 116th  114th   113th    112th     111th      110th

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

Tax Reform In General

• HWM, Full Committee Markup for Tax Reform 2.0, 9/13/18
• HWM, Tax Reform: Growing Our Economy and Creating Jobs, 5/16/18
• JEC, The Startup Slump: Can Tax Reform Help Revive American Entrepreneurship, 10/3/17
• SFC, Business Tax Reform, 9/19/17
• SFC, Individual Tax Reform, 9/14/17
• HWM, How Tax Reform Will Simplify Our Broken Tax Code and Help Individuals and Families, 7/19/17
• SFC, Comprehensive Tax Reform: Prospects and Challenges, 7/18/17
• HWM, How Tax Reform Will Help America's Small Businesses Grow and Create New Jobs, 7/13/17
• SFC, Fiscal Year 2018 Budget Proposals for the Department of Treasury and Tax Reform, 5/25/17
• HWM, Increasing U.S. Competitiveness and Preventing American Jobs from Moving Overseas, 5/23/17
• HWM, How Tax Reform Will Grow Our Economy and Create Jobs, 5/18/17

International Considerations

• SFC, International Tax Reform, 10/3/17
  • JCT report, Background And Selected Policy Issues On International Tax Reform, JCX-45-17
• OGR, Reviewing the Unintended Consequences of the Foreign Account Tax Compliance Act, 4/26/17

Estate Tax Reform

• [none yet]

Small Business Taxation

• SSBE, Expanding Opportunities for Small Businesses Through the Tax Code, 10/3/18
• HSBC, The Tax Law's Impact on Main Street, 7/25/18
• HSBC, Millennials and the Gig Economy, 6/6/18
• HWM, Tax Reform and Small Businesses: Growing Our Economy and Creating Jobs, 5/23/18
• SFC, Early Impressions of the New Tax Law, 4/24/18
• HWM, Post Tax Reform Evaluation of Recently Expired Tax Provisions, 3/14/18
• SFC, Conference Committee on H.R. 1, the Tax Cuts and Jobs Act, 12/13/17
• SSBE, Importance of Tax Reform for Small Business, 11/28/17
• HSBC, Small Business Tax Reform: Modernizing the Tax Code for the Nation's Job Creators, 10/4/17
  • Focused on H.R. 3717, Small Business Owners' Tax Simplification Act of 2017
• HCEW - The Sharing Economy: Creating Opportunities for Innovation and Flexibility, 9/6/17 [not tax-focused, but related]
• SSBE, Tax Reform: Removing Barriers to Small Business Growth, 6/14/17
• HSBC, Start-ups Stalling? The Tax Code as a Barrier to Entrepreneurship, 2/15/17

Retirement Savings and Social Security

• HWM, Examining Social Security's Solvency Challenge: The Status of Social Security's Trust Funds, 6/7/18
• HCEW, Regulatory Barriers Facing Workers and Families Saving for Retirement, 5/18/17

Environment/Energy/Transportation Tax Considerations

• HEC, The Benefits of Tax Reform on the Energy Sector and Consumers, 6/20/18

TaxAdministration

• HWM, IRS's Taxpayer Online Authentication Efforts, 9/26/18
• SFC, Improving Tax Administration Today, 7/26/18
• HWM, Member Day Hearing On Legislation to Improve Tax Administration, 1/30/18 + YouTube hearing 
• HWM, Hearing with the National Taxpayer Advocate, 5/19/17
• HWM, The 2017 Tax Filing Season, 4/26/17
• SFC, The 2017 Tax Filing Season: IRS Operations and the Taxpayer Experience, 4/6/17
• OGR, Examining IRS Customer Service Challenges, 3/8/17

Tariffs

• SFC, Current and Proposed Tariff Actions Administered by the Department of Commerce, 6/20/18
• HWM, Effects of Tariff Increases on the U.S. Economy and Jobs, 4/12/18
• HWM, U.S. Trade Policy Agenda, 3/21/18

State Tax Reform

• HJC, Examining the Wayfair decision and its Ramifications for Consumers and Small Businesses, 7/24/18
• HJC, No Regulation w/o Representation: HR 2887 & Problem of States Regulating Beyond Their Borders, 7/25/17 [H.R. 2887]

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       HEC - House Energy & Commerce Committee

JEC - Joint Economic Committee         JCT = Joint Committee on Taxation     CBO = Congressional Budget Office       OGR - House Committee on Oversight and Gov't Reform

HJC = House Judiciary Committee            SHELP = Senate Committee on Health, Education, Labor, and Pensions          HCEW - House Committee on Education and the Workforce

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

This page last revised on December 15, 2018                                              Professor Annette Nellen

---------------------------------------------------------------------------------------------------------------------