Tax Reform Hearings of the 117th 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  115th  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

• HCOB, Examining the Powerful Impact of Investments in Early Childhood for Children, Families, and Our Nation's Economy, 7/20/22
• SFC, The Role of Tax Incentives in Affordable Housing, 7/20/22
• HWM, Nowhere to Live: Profits, Disinvestment, and The American Housing Crisis, 7/13/22
• HEDFG, Tackling the Tax Code: Evaluating Fairness, Efficiency and Potential to Spur Inclusive Economic Growth, 6/22/22
• SFC, Laws and Enforcement Governing the Political Activities of Tax Exempt Entities, 5/4/22
• SFC, Examining Charitable Giving and Trends in the Nonprofit Sector, 3/17/22
  • JCT report JCX-2-22 (3/11/22)
• HWM, The Pandora Papers and Hidden Wealth, 12/8/21
• HWM, The Opportunity Zone Program and Who It Left Behind, 11/16/21
• JEC, Building Back Better: Raising Revenue to Invest in Shared Prosperity, 10/6/21
• HWM, Expanding Access to Higher Education and the Promise It Holds, 6/29/21
• HWM, Minding the Tax Gap: Improving Tax Administration for the 21st Century, 6/10/21
• JEC, The Gender Wage Gap: Breaking Through Stalled Progress, 6/9/21 [tax issues might be noted]
• SFC, Funding and Financing Options to Bolster American Infrastructure, 5/18/21
• JEC, Examining the Racial Wealth Gap in the U.S., 5/12/21
• HWM, Funding Our Nation's Priorities: Reforming the Tax Code's Advantageous Treatment of the Wealthy, 5/12/21
  • JCT, Present Law And Background On The Taxation Of High Income And High Wealth Taxpayers, JCX-24-21 (5/10/21)
• SFC, Closing the Tax Gap: Lost Revenue from Noncompliance and the Role f Offshore Tax Evasion, 5/11/21
• SFC, Creating Opportunity Through a Fairer Tax System, 4/27/21
• SFC, Combating Inequality: The Tax Code and Racial, Ethnic, and Gender Disparities, 4/20/21
• SBC, Ending a Rigged Tax Code: The Need To Make the Wealthiest People and Largest Corporations Pay their Fair Share of Taxes, 3/25/21
• SBC, The Income and Wealth Inequality Crisis in America, 3/17/21
• SFC, Made in America: Effect of the U.S. Tax Code on Domestic Manufacturing, 3/16/21
  • JCT, Tax Incentives For Domestic Manufacturing, JCX-15-21 (3/12/21)
• SBC, Should Taxpayers Subsidize Poverty Wages at Large Profitable Corporations? 2/25/21
• HWM, Free Tax Preparation Services During the Pandemic, 2/18/21

International Considerations

• SFC, How U.S. International Tax Policy Impact Ameican Workers, Jobs, and Investment, 3/25/21
  • JCT, U.S. International Tax Policy:  Overview And Analysis, JCX-16R-21 (4/19/21)
• x

Estate Tax Reform

• [none yet]

Small Business Taxation

• HSBC, State of the Small Business Economy in the Era of COVID-19, 2/4/21

Retirement Savings and Social Security

• SFC, Open Exec Session to Consider The Enhancing American Retirement Now (EARN) Act, 6/22/22
  • JCT Description, JCX-9-22 (6/17/22)
  • JCT Revenue Estimates, JCX-12-22 (6/21/22)
• HWM, Equity in Social Security: In Their Own Words, 6/15/21
• HWM, Views and Estimates Letter and Bill to Strengthen Retirement Security, 5/5/21

Environment/Energy/Transportation / Infrastructure Tax Considerations

• HWM, Leveraging the Tax Code for Infrastructure Investment, 5/19/21
  • JCT, Selected Topics Relating To Tax And Infrastructure, JCX-25-21 (5/17/21)
• SFC, Climate Challenges: The Tax Code's Role in Creaing American Jobs, Achieving Energy Independence, and Providing Consumers with Affordable, Clean Energy, 4/27/21 
  •  

TaxAdministration

• HWM, Taxpayer Fairness Across the IRS, 5/18/22
• SAPP, The Fiscal  Year 2023 Budget Request from the U.S. IRS, 5/3/22
• SFC, The IRS, the President's Fiscal Year 2023 Budget, and the 2022 Filing Season, 4/7/22
• HWM, IRS Commissioner Rettig on the 2022 Filing Season, 3/17/22
• HWM, Minding the Tax Gap: Improving Tax Administration for the 21st Century, 6/10/21
  • JCT, Tax Gap: Overview of Federal Tax Provisions and Analysis of Selected Issues, JCX-30-21 (6/7/21)
• SFC, The IRS's Fiscal Year 2022 Budget, 6/8/21
• HCP, Dept. of the Treasury Oversight, 5/27/21 (sole witness was Secretary Yellen)
• SAPP, IRS: Narrowing the Tax Gap and Improving Txpayer Services, 5/19/21
• SFC, The 2021 Filing Season and 21st Century IRS, 4/19/21
• HWM, IRS Commissioner on the 2021 Filing Season, 3/18/21

Tax Exempt Entities

• SFC, Laws and Enforcement Governing the Political Activities of Tax Exempt Entities, 5/4/22

State Tax Reform

• SFC, Examining the Impact of South Dakota v. Wayfair on Small Businesses and Remote Sales, 6/14/22
• HWM, Select Revenue Measures Subommittee on Tax Tools to Help Local Governments, 3/11/21

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

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

HSBC = House Small Business Committee     SSBE - Senate Small Business & Entrepreneurship Committee       HEC - House Energy & Commerce Committee      HEDFG - House Committee on Economic Disparity & Fairness in Growth

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 July 24, 2022                                        Professor Annette Nellen

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