Tax Policy & Advocacy letters, testimony and related documents for 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024 and 2025.
March 5, 2026 - AICPA Recommends IRS Expand and Adjust First Time Abatement Program
The AICPA submitted a comment letter to the IRS making recommendations to expand the first time abatement (FTA) program to additional tax and information returns and to allow taxpayers to substitute reasonable cause for automatically applied FTA relief. The IRS intends to automatically apply FTA relief for taxpayers when applicable; however, the AICPA recommends that IRS allow taxpayers to reverse FTA relief for valid reasonable cause statements, which would preserve taxpayers’ FTA relief for a later date. The recommendations would alleviate significant tax administrative burdens on the IRS, increase taxpayer awareness of the availability of FTA relief, and promote voluntary taxpayer compliance.
March 4, 2026 - AICPA Sends Letter of Support for H.R. 7026, the Fiscal State of the Nation Act
The AICPA sent a letter to Congressman Andy Barr and Congressman Scott Peters in support of H.R. 7026, the Fiscal State of the Nation Act. The legislation would provide a "joint hearing of the Committees on the Budget of the House of Representatives and the Senate to receive a presentation from the Comptroller General of the United States regarding the audited financial statement of the executive branch."
March 2, 2026 - AICPA Expresses Strong Support for Bipartisan Bill to Improve IRS Administration
AICPA signaled its strong support for the Taxpayer Assistance and Service (TAS) Act, a bipartisan bill that contains 63 provisions designed to improve tax administration and reduce the burdens on taxpayers and their preparers. The bill was introduced by Senate Finance Committee Chairman Mike Crapo (R-ID) and Ranking Member Ron Wyden (D-OR), and it addresses important tax provisions which the AICPA has long-advocated.
February 27, 2026 - AICPA Letter on Professional Degree Designation ED RISE NPRM
Following the release of the Department of Education’s Notice of Proposed Rulemaking (NPRM) titled Reimagining and Improving Student Education, the AICPA submitted its response acknowledging the Departments efforts to clarify the definition of “professional,” and urging the incorporation of similar language into the final rule, making the intent clear within the Code of Federal Regulations itself.
February 27, 2026 - AICPA Comments Requesting Penalty Relief for Qualified Farmers
In a letter submitted to the Internal Revenue Service (IRS), the AICPA requested penalty relief for qualified farmers due to changes made to instructions for Form 8995, Qualified Business Income Deduction Simplified Computation. The changes create a shortened filing window and may cause a disadvantage to some qualified farmers outside of their control.
February 25, 2026 - AICPA Comments Requesting IRS Guidance for Limitation on Itemized Deductions and Trump Accounts
The AICPA requested immediate guidance regarding the section 68 limitation on itemized deductions (LID) and section 530A Trump accounts. The comments requested clarification of the new 2/37ths limitation on itemized deductions for individuals, trusts, and estates. Additionally, the comments included gift tax reporting for contributions to Trump accounts, as well as a request for guidance regarding the election to open and the maintenance of Trump accounts.
February 19, 2026 - AICPA Comments on Rev. Proc. 2025-28 Section 6 Concerning Section 174A Domestic Research and Experimentation Expenses
In a letter sent to the Department of the Treasury and the Internal Revenue Service (IRS), the AICPA recommends that Treasury and the IRS issue guidance, through modifications to Rev. Proc. 2025-28 and/or other published guidance regarding the capitalization and amortization of domestic R&E under section 174A(c).
February 4, 2026 - AICPA Comment Letter on Notice 2025-75, Transition Rule for Applying Section 951(a)(2)(B)
The AICPA sent a comment letter to Treasury and IRS providing recommendations to modify and simplify the “determine and document” requirement in Notice 2025-75 by either eliminating or significantly paring back the documentation requirement or alternatively adopting a per se rule or safe harbor.
January 29, 2026 - AICPA Comment Letter on IRS Contingency Plan for Possible Government Shutdown
The AICPA sent a comment letter to Treasury and the IRS requesting the IRS release a contingency plan retaining 100% of IRS employees in the event of a government shutdown on January 31, 2026, which would severely impact the 2026 filing season.
January 15, 2026 - AICPA Letter of Support for Working Families Tax Relief Act
The AICPA sent a letter to Representative Sara Jacobs (D – California) and Senator Amy Klobuchar (D – Minnesota) to express support for introduction of companion bills H.R. 6645/S. 3432, the Working Families Disaster Tax Relief Act. The legislation would allow individuals impacted by federally declared disasters to elect the prior year’s earned income for purposes of the Earned Income Tax Credit (EITC) and the Child Tax Credit (CTC).
January 5, 2026 - AICPA Comment Letter Recommends Automating Section 1033 Extension Requests
The AICPA’s first comment letter of 2026 recommends that the IRS develop an automated procedure to process extension requests for taxpayers affected by federally declared disasters to replace involuntarily converted property under section 1033. The recommended process would significantly reduce the IRS’s need to allocate resources to these types of requests and afford taxpayers certainty when attempting to replace property destroyed by disasters.