AICPA Compendium of Tax Legislative Proposals – Simplification and Technical Tax Proposals
The tax legislative proposals in the most recent 2025 compendium promote simplicity and fairness and would improve tax administration. The proposals cover a range of tax issues affecting individuals, businesses, and trusts and estates, and exempt organizations.
The 69 tax legislative proposals in the most recent 2021 compendium promote simplicity and fairness and would improve tax administration. The proposals cover a range of tax issues affecting individuals, businesses, and trusts and estates, and exempt organizations.
The tax legislative proposals focus on provisions in the Internal Revenue Code that:
need attention,
are technical in nature, and
perhaps can be more readily resolved.
It is intended that these tax legislative proposals not be unduly controversial, and they promote simplicity and fairness.
The AICPA continues to develop new proposals as issues and tax legislative recommendations are identified.
March 6, 2025 – AICPA Compendium of Tax Legislative Proposals and cover letter
February 7, 2023 - AICPA Compendium of Tax Legislative Proposals and cover letter
October 8, 2021 - AICPA Compendium of Tax Legislative Proposals and cover letter
January 17, 2017 - AICPA Compendium of Tax Legislative Proposals
March 17, 2015 - AICPA Compendium of Tax Legislative Proposals
February 19, 2014 - AICPA Compendium of Tax Legislative Proposals
February 2013 - AICPA Compendium of Tax Legislative Proposals
November 2010 - AICPA Compendium of Tax Legislative Proposals
July 1, 2009 - AICPA Compendium of Tax Legislative Proposals