的 House of Representatives recently passed its version 的 重建更好的和解法案(H.R. 5376). 随着美国注册188bet亚洲真人体育下载(188bet亚洲真人体育下载)继续 税收倡导工作 on behalf 的 profession, here is an update of our efforts on the pending reconciliation bill. As we strive to promote good tax policy 和 consider the legislation's impact on the profession, proposed tax changes in various iterations 的 legislation generated the 188bet亚洲真人体育下载’s input 和 written 评论.
Our 税收倡导工作 began 与 FY2021 budget resolution, which laid the groundwork for the reconciliation bill. Our related advocacy is expected to continue into next year as we prepare for the Treasury 和 IRS implementation 的 Build Back Better Act. While the Senate still must prepare 和 pass its version 的 reconciliation bill 和 send it back to the House for 通道, we expect that a final bill will pass by the end of 2021 or possibly early into 2022. 的 following tax proposals 和 topics drew considerable 188bet亚洲真人体育下载 input:
美国国税局对纳税申报人的监管 -美国注册188bet亚洲真人体育下载 支持 H.R. 4184, the 税payer Protection 和 Preparer Proficiency Act of 2021. While the relevant language on this topic was not included in the House reconciliation bill, the Senate could still choose to include a proposal that gives the IRS authority to regulate all preparers. 美国注册188bet亚洲真人体育下载包括最近的 评论 on this topic in a comprehensive letter to Congress about the tax reconciliation legislation.
Qualified business income deduction improvements — 的 188bet亚洲真人体育下载 支持 eliminating the specified service trade or business distinction 和 建议 other modifications to the section 199A deduction. 的 House-passed reconciliation bill does not include any changes to this deduction, we do not anticipate that the Senate reconciliation bill will include relevant language.
估值的问题 ——美国注册188bet亚洲真人体育下载提高了 担忧 与 众议院筹款委员会版本 和 财政部绿皮书提案 估值的问题 和 treatment of gift 和 death transfers of appreciated property as realization events. 188bet亚洲真人体育下载 advocacy efforts were successful as of now, 和se provisions were not included in the House-passed version.
Centralized partnership audit regime technical modifications -美国注册188bet亚洲真人体育下载 支持 和 encourages Congress to include the Treasury Green Book proposal technical modifications that provide parity to centralize partnership audit regime (CPAR) partners 和 non-CPAR partners in the reconciliation legislation. Unfortunately, the proposal is not included in the House-passed bill.
Penalty relief related to early sunset 的 Employee Retention Credit (ERC) - 国税局发布了指导意见 related to the early sunset 的 ERC due to the enactment 的 Infrastructure Investment 和 Jobs Act (IIJA). 的 guidance provides penalty relief to employers that either filed Form 7200 to claim an advance on the credit or that held back payroll tax deposits in anticipation of receiving the credit related to Q4 2021 wages. 的 188bet亚洲真人体育下载 is pleased 与 guidance, which we 要求 通过给国会的一封信.
公司利润(账面收入)最低税额 -美国注册188bet亚洲真人体育下载 建议 that Congress reconsider 和 clarify the rules associated 与 bill provision that would implement a minimum tax on corporate adjusted financial statement income.
Proposed reforms to Subchapter K partnership taxation -美国注册188bet亚洲真人体育下载 表达了担忧 怀登主席的 proposed Subchapter K partnership taxation changes 和 鼓励 the Senate to follow the House by not including these changes in the reconciliation legislation.
美国国税局处罚程序修改 -美国注册188bet亚洲真人体育下载 反对 the proposal to modify IRS procedural requirements for assessment of penalties 和 urged Congress not to include this provision in the legislation. 的 House-passed legislation includes this provision.
简化的建议 -美国注册188bet亚洲真人体育下载 建议 Congress consider noncontroversial technical simplification proposals to include in the tax legislation.
的 188bet亚洲真人体育下载 will continue to advocate on these important issues as the 2021 tax reconciliation legislation proceeds in Congress, we will continue to keep members informed of developments. Below is a reminder 和 links to the various iterations 的 legislation 和ir status:
9月. 13 -释放 众议院筹款委员会发布 (文本，逐节总结, 为一段段的总结 on credits 和 incentives, 税务条文一览表, 新闻稿税务联合委员会(JCT) 为一段段, 收入增加者的描述, 对收入增加者的收入估计, 对信贷和激励的收入估计, 分布分析) 和 通道 within two days (on 9月ember 15) 的 tax provisions in the reconciliation legislation
11月. 3 -释放 Manager’s Amendment to the 规则委员会版本 (比较文本, 为一段段的总结, JCT收入估算), which was slightly updated within a day with an 修正案 关于国家税收减免和 修正案 关于其他技术变化.
11月. 18 — Congressional Budget Office release of H.R. 收入估计 成本汇总, House Ways 和 Means Committee Title XIII budgetary effects, estimated revenue effects of increased IRS funding 未包含在成本汇总中.
11月. 19(11月更新). 23) - House 通道 的 重建更好法案(BBBA) 和JCT 收入估计 众议院通过的BBBA法案的最新版本 分配效应, 收益分配